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Irs E File 2011

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Irs E File 2011

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The Volunteer Income Tax Assistance (VITA) Grant Program is an IRS initiative designed to promote and support free tax preparation service for the underserved, in both urban and non-urban locations. Service is targeted to low-to-moderate income individuals, persons with disabilities, the elderly, and limited English speaking. IRS awards matching grants each year to organizations that offer free tax preparation services during the tax filing season at locations in all 50 states and the District of Columbia. Congress appropriates this funding to support the Volunteer Income Tax Assistance Program.

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The Irs E File 2011

Irs e file 2011 Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Irs e file 2011 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs e file 2011 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs e file 2011 A filled-in example is included. Irs e file 2011 Worksheet 1, Computation of Modified AGI. Irs e file 2011 Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs e file 2011 Worksheet 3, Computation of Taxable Social Security Benefits. Irs e file 2011 Comprehensive Example and completed worksheets. Irs e file 2011 Appendix C — Life Expectancy Tables. Irs e file 2011 These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Irs e file 2011 Table I (Single Life Expectancy). Irs e file 2011 Table II (Joint Life and Last Survivor Expectancy). Irs e file 2011 Table III (Uniform Lifetime). Irs e file 2011 Appendix A. Irs e file 2011 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs e file 2011 I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Irs e file 2011         2. Irs e file 2011         3. Irs e file 2011         4. Irs e file 2011         5. Irs e file 2011         6. Irs e file 2011         7. Irs e file 2011         8. Irs e file 2011         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Irs e file 2011             2. Irs e file 2011             3. Irs e file 2011             4. Irs e file 2011             5. Irs e file 2011             6. Irs e file 2011             7. Irs e file 2011             8. Irs e file 2011             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs e file 2011 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs e file 2011 Appendix A. Irs e file 2011 (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs e file 2011 Age 70½ 71½ 72½ 73½ 74½ 2. Irs e file 2011 Year age was reached           3. Irs e file 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs e file 2011 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs e file 2011 Required distribution (divide line 3 by line 4)3                         1. Irs e file 2011 Age 75½ 76½ 77½ 78½ 79½ 2. Irs e file 2011 Year age was reached           3. Irs e file 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs e file 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs e file 2011 Required distribution (divide line 3 by line 4)3                         1. Irs e file 2011 Age 80½ 81½ 82½ 83½ 84½ 2. Irs e file 2011 Year age was reached           3. Irs e file 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs e file 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs e file 2011 Required distribution (divide line 3 by line 4)3                         1. Irs e file 2011 Age 85½ 86½ 87½ 88½ 89½ 2. Irs e file 2011 Year age was reached           3. Irs e file 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs e file 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs e file 2011 Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Irs e file 2011 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs e file 2011 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Irs e file 2011 You can, however, withdraw the total from one IRA or from more than one IRA. Irs e file 2011 Appendix B. Irs e file 2011 Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Irs e file 2011 (See Are You Covered by an Employer Plan? in chapter 1. Irs e file 2011 )  Use Worksheet 1 to figure your modified adjusted gross income. Irs e file 2011 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs e file 2011   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs e file 2011 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs e file 2011 Married filing jointly  □ B. Irs e file 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs e file 2011 Married filing separately and lived with your spouse at any time during the year     1. Irs e file 2011 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Irs e file 2011 )  1. Irs e file 2011   2. Irs e file 2011 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs e file 2011   3. Irs e file 2011 Enter one-half of line 2  3. Irs e file 2011   4. Irs e file 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs e file 2011 S. Irs e file 2011 possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Irs e file 2011   5. Irs e file 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs e file 2011   6. Irs e file 2011 Add lines 1, 3, 4, and 5  6. Irs e file 2011   7. Irs e file 2011 Enter the amount listed below for your filing status. Irs e file 2011 $32,000 if you checked box A above. Irs e file 2011 $25,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above. Irs e file 2011  7. Irs e file 2011   8. Irs e file 2011 Subtract line 7 from line 6. Irs e file 2011 If zero or less, enter -0- on this line  8. Irs e file 2011   9. Irs e file 2011 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs e file 2011   If line 8 is more than zero, enter the amount listed below for your filing status. Irs e file 2011 $12,000 if you checked box A above. Irs e file 2011 $9,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above  9. Irs e file 2011   10. Irs e file 2011 Subtract line 9 from line 8. Irs e file 2011 If zero or less, enter -0-  10. Irs e file 2011   11. Irs e file 2011 Enter the smaller of line 8 or line 9  11. Irs e file 2011   12. Irs e file 2011 Enter one-half of line 11  12. Irs e file 2011   13. Irs e file 2011 Enter the smaller of line 3 or line 12  13. Irs e file 2011   14. Irs e file 2011 Multiply line 10 by . Irs e file 2011 85. Irs e file 2011 If line 10 is zero, enter -0-  14. Irs e file 2011   15. Irs e file 2011 Add lines 13 and 14  15. Irs e file 2011   16. Irs e file 2011 Multiply line 2 by . Irs e file 2011 85  16. Irs e file 2011   17. Irs e file 2011 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs e file 2011  Enter the smaller of line 15 or line 16  17. Irs e file 2011   18. Irs e file 2011 Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Irs e file 2011   19. Irs e file 2011 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs e file 2011 Enter here and on line 2 of Worksheet 2, next  19. Irs e file 2011   Appendix B. Irs e file 2011 (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Irs e file 2011 . Irs e file 2011 . Irs e file 2011 AND your modified AGI is over . Irs e file 2011 . Irs e file 2011 . Irs e file 2011 THEN enter on line 1 below . Irs e file 2011 . Irs e file 2011 . Irs e file 2011                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Irs e file 2011 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs e file 2011  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs e file 2011  Note. Irs e file 2011 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs e file 2011               1. Irs e file 2011 Enter the applicable amount from above 1. Irs e file 2011   2. Irs e file 2011 Enter your modified AGI from Worksheet 1, line 19 2. Irs e file 2011     Note. Irs e file 2011 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs e file 2011 Proceed to Worksheet 3. Irs e file 2011     3. Irs e file 2011 Subtract line 2 from line 1 3. Irs e file 2011   4. Irs e file 2011 Multiply line 3 by the percentage below that applies to you. Irs e file 2011 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs e file 2011 (For example, $611. Irs e file 2011 40 is rounded to $620. Irs e file 2011 ) However, if the result is less than $200, enter $200. Irs e file 2011       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs e file 2011 5%  (. Irs e file 2011 275) (by 32. Irs e file 2011 5% (. Irs e file 2011 325) if you are age 50 or older). Irs e file 2011 All others, multiply line 3 by 55% (. Irs e file 2011 55) (by 65% (. Irs e file 2011 65) if you are age 50 or older). Irs e file 2011 4. Irs e file 2011   5. Irs e file 2011 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Irs e file 2011 If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Irs e file 2011   6. Irs e file 2011 Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Irs e file 2011   7. Irs e file 2011 Deduction. Irs e file 2011 Compare lines 4, 5, and 6. Irs e file 2011 Enter the smallest amount here (or a smaller amount if you choose). Irs e file 2011 Enter this amount on the Form 1040 or 1040A line for your IRA. Irs e file 2011 (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs e file 2011 ) 7. Irs e file 2011   8. Irs e file 2011 Nondeductible contributions. Irs e file 2011 Subtract line 7 from line 5 or 6, whichever is smaller. Irs e file 2011 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs e file 2011 8. Irs e file 2011   Appendix B. Irs e file 2011 (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Irs e file 2011 Married filing jointly                   □ B. Irs e file 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs e file 2011 Married filing separately and lived with your spouse at any time during the  year             1. Irs e file 2011 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Irs e file 2011 ) 1. Irs e file 2011   2. Irs e file 2011 Deduction(s) from line 7 of Worksheet(s) 2 2. Irs e file 2011   3. Irs e file 2011 Subtract line 2 from line 1 3. Irs e file 2011   4. Irs e file 2011 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs e file 2011   5. Irs e file 2011 Enter one-half of line 4 5. Irs e file 2011   6. Irs e file 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs e file 2011 S. Irs e file 2011 possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Irs e file 2011   7. Irs e file 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs e file 2011   8. Irs e file 2011 Add lines 3, 5, 6, and 7 8. Irs e file 2011   9. Irs e file 2011 Enter the amount listed below for your filing status. Irs e file 2011 $32,000 if you checked box A above. Irs e file 2011 $25,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above. Irs e file 2011 9. Irs e file 2011   10. Irs e file 2011 Subtract line 9 from line 8. Irs e file 2011 If zero or less, enter -0- on this line. Irs e file 2011 10. Irs e file 2011   11. Irs e file 2011 If line 10 is zero, stop here. Irs e file 2011 None of your social security benefits are taxable. Irs e file 2011  If line 10 is more than zero, enter the amount listed below for your filing status. Irs e file 2011 $12,000 if you checked box A above. Irs e file 2011 $9,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above. Irs e file 2011 11. Irs e file 2011   12. Irs e file 2011 Subtract line 11 from line 10. Irs e file 2011 If zero or less, enter -0- 12. Irs e file 2011   13. Irs e file 2011 Enter the smaller of line 10 or line 11 13. Irs e file 2011   14. Irs e file 2011 Enter one-half of line 13 . Irs e file 2011 14. Irs e file 2011   15. Irs e file 2011 Enter the smaller of line 5 or line 14 15. Irs e file 2011   16. Irs e file 2011 Multiply line 12 by . Irs e file 2011 85. Irs e file 2011 If line 12 is zero, enter -0- 16. Irs e file 2011   17. Irs e file 2011 Add lines 15 and 16 17. Irs e file 2011   18. Irs e file 2011 Multiply line 4 by . Irs e file 2011 85 18. Irs e file 2011   19. Irs e file 2011 Taxable social security benefits. Irs e file 2011 Enter the smaller of line 17 or line 18 19. Irs e file 2011   Appendix B. Irs e file 2011 (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Irs e file 2011 He is 65 years old and had 2013 wages of $89,500. Irs e file 2011 His wife did not work in 2013. Irs e file 2011 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs e file 2011 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs e file 2011 He participated in a section 401(k) retirement plan at work. Irs e file 2011  John completes worksheets 1 and 2. Irs e file 2011 Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs e file 2011 He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Irs e file 2011  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Irs e file 2011 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs e file 2011 Married filing jointly  □ B. Irs e file 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs e file 2011 Married filing separately and lived with your spouse at any time during the year     1. Irs e file 2011 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Irs e file 2011 ) 1. Irs e file 2011 89,500 2. Irs e file 2011 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs e file 2011 12,000 3. Irs e file 2011 Enter one-half of line 2 3. Irs e file 2011 6,000 4. Irs e file 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs e file 2011 S. Irs e file 2011 possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Irs e file 2011 0 5. Irs e file 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs e file 2011 0 6. Irs e file 2011 Add lines 1, 3, 4, and 5 6. Irs e file 2011 95,500 7. Irs e file 2011 Enter the amount listed below for your filing status. Irs e file 2011 $32,000 if you checked box A above. Irs e file 2011 $25,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above. Irs e file 2011 7. Irs e file 2011 32,000 8. Irs e file 2011 Subtract line 7 from line 6. Irs e file 2011 If zero or less, enter -0- on this line 8. Irs e file 2011 63,500 9. Irs e file 2011 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs e file 2011   If line 8 is more than zero, enter the amount listed below for your filing status. Irs e file 2011 $12,000 if you checked box A above. Irs e file 2011 $9,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above 9. Irs e file 2011 12,000 10. Irs e file 2011 Subtract line 9 from line 8. Irs e file 2011 If zero or less, enter -0- 10. Irs e file 2011 51,500 11. Irs e file 2011 Enter the smaller of line 8 or line 9 11. Irs e file 2011 12,000 12. Irs e file 2011 Enter one-half of line 11 12. Irs e file 2011 6,000 13. Irs e file 2011 Enter the smaller of line 3 or line 12 13. Irs e file 2011 6,000 14. Irs e file 2011 Multiply line 10 by . Irs e file 2011 85. Irs e file 2011 If line 10 is zero, enter -0- 14. Irs e file 2011 43,775 15. Irs e file 2011 Add lines 13 and 14 15. Irs e file 2011 49,775 16. Irs e file 2011 Multiply line 2 by . Irs e file 2011 85 16. Irs e file 2011 10,200 17. Irs e file 2011 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs e file 2011  Enter the smaller of line 15 or line 16 17. Irs e file 2011 10,200 18. Irs e file 2011 Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Irs e file 2011 0 19. Irs e file 2011 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs e file 2011 Enter here and on line 2 of Worksheet 2, next 19. Irs e file 2011 99,700 Appendix B. Irs e file 2011 (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Irs e file 2011 . Irs e file 2011 . Irs e file 2011 AND your modified AGI is over . Irs e file 2011 . Irs e file 2011 . Irs e file 2011 THEN enter on line 1 below . Irs e file 2011 . Irs e file 2011 . Irs e file 2011                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Irs e file 2011 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs e file 2011  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs e file 2011  Note. Irs e file 2011 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs e file 2011               1. Irs e file 2011 Enter the applicable amount from above 1. Irs e file 2011 115,000 2. Irs e file 2011 Enter your modified AGI from Worksheet 1, line 19 2. Irs e file 2011 99,700   Note. Irs e file 2011 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs e file 2011 Proceed to Worksheet 3. Irs e file 2011     3. Irs e file 2011 Subtract line 2 from line 1 3. Irs e file 2011 15,300 4. Irs e file 2011 Multiply line 3 by the percentage below that applies to you. Irs e file 2011 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs e file 2011 (For example, $611. Irs e file 2011 40 is rounded to $620. Irs e file 2011 ) However, if the result is less than $200, enter $200. Irs e file 2011       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs e file 2011 5%  (. Irs e file 2011 275) (by 32. Irs e file 2011 5% (. Irs e file 2011 325) if you are age 50 or older). Irs e file 2011 All others, multiply line 3 by 55% (. Irs e file 2011 55) (by 65% (. Irs e file 2011 65) if you are age 50 or older). Irs e file 2011 4. Irs e file 2011 4,980 5. Irs e file 2011 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Irs e file 2011 If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Irs e file 2011 89,500 6. Irs e file 2011 Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Irs e file 2011 6,000 7. Irs e file 2011 Deduction. Irs e file 2011 Compare lines 4, 5, and 6. Irs e file 2011 Enter the smallest amount here (or a smaller amount if you choose). Irs e file 2011 Enter this amount on the Form 1040 or 1040A line for your IRA. Irs e file 2011 (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs e file 2011 ) 7. Irs e file 2011 4,980 8. Irs e file 2011 Nondeductible contributions. Irs e file 2011 Subtract line 7 from line 5 or 6, whichever is smaller. Irs e file 2011 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs e file 2011 8. Irs e file 2011 1,020 Appendix B. Irs e file 2011 (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Irs e file 2011 Married filing jointly                   □ B. Irs e file 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs e file 2011 Married filing separately and lived with your spouse at any time during the  year             1. Irs e file 2011 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Irs e file 2011 ) 1. Irs e file 2011 89,500 2. Irs e file 2011 Deduction(s) from line 7 of Worksheet(s) 2 2. Irs e file 2011 4,980 3. Irs e file 2011 Subtract line 2 from line 1 3. Irs e file 2011 84,520 4. Irs e file 2011 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs e file 2011 12,000 5. Irs e file 2011 Enter one-half of line 4 5. Irs e file 2011 6,000 6. Irs e file 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs e file 2011 S. Irs e file 2011 possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Irs e file 2011 0 7. Irs e file 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs e file 2011 0 8. Irs e file 2011 Add lines 3, 5, 6, and 7 8. Irs e file 2011 90,520 9. Irs e file 2011 Enter the amount listed below for your filing status. Irs e file 2011 $32,000 if you checked box A above. Irs e file 2011 $25,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above. Irs e file 2011 9. Irs e file 2011 32,000 10. Irs e file 2011 Subtract line 9 from line 8. Irs e file 2011 If zero or less, enter -0- on this line. Irs e file 2011 10. Irs e file 2011 58,520 11. Irs e file 2011 If line 10 is zero, stop here. Irs e file 2011 None of your social security benefits are taxable. Irs e file 2011  If line 10 is more than zero, enter the amount listed below for your filing status. Irs e file 2011 $12,000 if you checked box A above. Irs e file 2011 $9,000 if you checked box B above. Irs e file 2011 $0 if you checked box C above. Irs e file 2011 11. Irs e file 2011 12,000 12. Irs e file 2011 Subtract line 11 from line 10. Irs e file 2011 If zero or less, enter -0- 12. Irs e file 2011 46,520 13. Irs e file 2011 Enter the smaller of line 10 or line 11 13. Irs e file 2011 12,000 14. Irs e file 2011 Enter one-half of line 13 . Irs e file 2011 14. Irs e file 2011 6,000 15. Irs e file 2011 Enter the smaller of line 5 or line 14 15. Irs e file 2011 6,000 16. Irs e file 2011 Multiply line 12 by . Irs e file 2011 85. Irs e file 2011 If line 12 is zero, enter -0- 16. Irs e file 2011 39,542 17. Irs e file 2011 Add lines 15 and 16 17. Irs e file 2011 45,542 18. Irs e file 2011 Multiply line 4 by . Irs e file 2011 85 18. Irs e file 2011 10,200 19. Irs e file 2011 Taxable social security benefits. Irs e file 2011 Enter the smaller of line 17 or line 18 19. Irs e file 2011 10,200 Appendix C. Irs e file 2011 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs e file 2011 4 28 55. Irs e file 2011 3 1 81. Irs e file 2011 6 29 54. Irs e file 2011 3 2 80. Irs e file 2011 6 30 53. Irs e file 2011 3 3 79. Irs e file 2011 7 31 52. Irs e file 2011 4 4 78. Irs e file 2011 7 32 51. Irs e file 2011 4 5 77. Irs e file 2011 7 33 50. Irs e file 2011 4 6 76. Irs e file 2011 7 34 49. Irs e file 2011 4 7 75. Irs e file 2011 8 35 48. Irs e file 2011 5 8 74. Irs e file 2011 8 36 47. Irs e file 2011 5 9 73. Irs e file 2011 8 37 46. Irs e file 2011 5 10 72. Irs e file 2011 8 38 45. Irs e file 2011 6 11 71. Irs e file 2011 8 39 44. Irs e file 2011 6 12 70. Irs e file 2011 8 40 43. Irs e file 2011 6 13 69. Irs e file 2011 9 41 42. Irs e file 2011 7 14 68. Irs e file 2011 9 42 41. Irs e file 2011 7 15 67. Irs e file 2011 9 43 40. Irs e file 2011 7 16 66. Irs e file 2011 9 44 39. Irs e file 2011 8 17 66. Irs e file 2011 0 45 38. Irs e file 2011 8 18 65. Irs e file 2011 0 46 37. Irs e file 2011 9 19 64. Irs e file 2011 0 47 37. Irs e file 2011 0 20 63. Irs e file 2011 0 48 36. Irs e file 2011 0 21 62. Irs e file 2011 1 49 35. Irs e file 2011 1 22 61. Irs e file 2011 1 50 34. Irs e file 2011 2 23 60. Irs e file 2011 1 51 33. Irs e file 2011 3 24 59. Irs e file 2011 1 52 32. Irs e file 2011 3 25 58. Irs e file 2011 2 53 31. Irs e file 2011 4 26 57. Irs e file 2011 2 54 30. Irs e file 2011 5 27 56. Irs e file 2011 2 55 29. Irs e file 2011 6 Appendix C. Irs e file 2011 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs e file 2011 7 84 8. Irs e file 2011 1 57 27. Irs e file 2011 9 85 7. Irs e file 2011 6 58 27. Irs e file 2011 0 86 7. Irs e file 2011 1 59 26. Irs e file 2011 1 87 6. Irs e file 2011 7 60 25. Irs e file 2011 2 88 6. Irs e file 2011 3 61 24. Irs e file 2011 4 89 5. Irs e file 2011 9 62 23. Irs e file 2011 5 90 5. Irs e file 2011 5 63 22. Irs e file 2011 7 91 5. Irs e file 2011 2 64 21. Irs e file 2011 8 92 4. Irs e file 2011 9 65 21. Irs e file 2011 0 93 4. Irs e file 2011 6 66 20. Irs e file 2011 2 94 4. Irs e file 2011 3 67 19. Irs e file 2011 4 95 4. Irs e file 2011 1 68 18. Irs e file 2011 6 96 3. Irs e file 2011 8 69 17. Irs e file 2011 8 97 3. Irs e file 2011 6 70 17. Irs e file 2011 0 98 3. Irs e file 2011 4 71 16. Irs e file 2011 3 99 3. Irs e file 2011 1 72 15. Irs e file 2011 5 100 2. Irs e file 2011 9 73 14. Irs e file 2011 8 101 2. Irs e file 2011 7 74 14. Irs e file 2011 1 102 2. Irs e file 2011 5 75 13. Irs e file 2011 4 103 2. Irs e file 2011 3 76 12. Irs e file 2011 7 104 2. Irs e file 2011 1 77 12. Irs e file 2011 1 105 1. Irs e file 2011 9 78 11. Irs e file 2011 4 106 1. Irs e file 2011 7 79 10. Irs e file 2011 8 107 1. Irs e file 2011 5 80 10. Irs e file 2011 2 108 1. Irs e file 2011 4 81 9. Irs e file 2011 7 109 1. Irs e file 2011 2 82 9. Irs e file 2011 1 110 1. Irs e file 2011 1 83 8. Irs e file 2011 6 111 and over 1. Irs e file 2011 0 Appendix C. Irs e file 2011 Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Irs e file 2011 1 69. Irs e file 2011 6 69. Irs e file 2011 1 68. Irs e file 2011 7 68. Irs e file 2011 3 67. Irs e file 2011 9 67. Irs e file 2011 5 67. Irs e file 2011 2 66. Irs e file 2011 9 66. Irs e file 2011 6 21 69. Irs e file 2011 6 69. Irs e file 2011 1 68. Irs e file 2011 6 68. Irs e file 2011 2 67. Irs e file 2011 7 67. Irs e file 2011 3 66. Irs e file 2011 9 66. Irs e file 2011 6 66. Irs e file 2011 2 65. Irs e file 2011 9 22 69. Irs e file 2011 1 68. Irs e file 2011 6 68. Irs e file 2011 1 67. Irs e file 2011 6 67. Irs e file 2011 2 66. Irs e file 2011 7 66. Irs e file 2011 3 65. Irs e file 2011 9 65. Irs e file 2011 6 65. Irs e file 2011 2 23 68. Irs e file 2011 7 68. Irs e file 2011 2 67. Irs e file 2011 6 67. Irs e file 2011 1 66. Irs e file 2011 6 66. Irs e file 2011 2 65. Irs e file 2011 7 65. Irs e file 2011 3 64. Irs e file 2011 9 64. Irs e file 2011 6 24 68. Irs e file 2011 3 67. Irs e file 2011 7 67. Irs e file 2011 2 66. Irs e file 2011 6 66. Irs e file 2011 1 65. Irs e file 2011 6 65. Irs e file 2011 2 64. Irs e file 2011 7 64. Irs e file 2011 3 63. Irs e file 2011 9 25 67. Irs e file 2011 9 67. Irs e file 2011 3 66. Irs e file 2011 7 66. Irs e file 2011 2 65. Irs e file 2011 6 65. Irs e file 2011 1 64. Irs e file 2011 6 64. Irs e file 2011 2 63. Irs e file 2011 7 63. Irs e file 2011 3 26 67. Irs e file 2011 5 66. Irs e file 2011 9 66. Irs e file 2011 3 65. Irs e file 2011 7 65. Irs e file 2011 2 64. Irs e file 2011 6 64. Irs e file 2011 1 63. Irs e file 2011 6 63. Irs e file 2011 2 62. Irs e file 2011 8 27 67. Irs e file 2011 2 66. Irs e file 2011 6 65. Irs e file 2011 9 65. Irs e file 2011 3 64. Irs e file 2011 7 64. Irs e file 2011 2 63. Irs e file 2011 6 63. Irs e file 2011 1 62. Irs e file 2011 7 62. Irs e file 2011 2 28 66. Irs e file 2011 9 66. Irs e file 2011 2 65. Irs e file 2011 6 64. Irs e file 2011 9 64. Irs e file 2011 3 63. Irs e file 2011 7 63. Irs e file 2011 2 62. Irs e file 2011 7 62. Irs e file 2011 1 61. Irs e file 2011 7 29 66. Irs e file 2011 6 65. Irs e file 2011 9 65. Irs e file 2011 2 64. Irs e file 2011 6 63. Irs e file 2011 9 63. Irs e file 2011 3 62. Irs e file 2011 8 62. Irs e file 2011 2 61. Irs e file 2011 7 61. Irs e file 2011 2 30 66. Irs e file 2011 3 65. Irs e file 2011 6 64. Irs e file 2011 9 64. Irs e file 2011 2 63. Irs e file 2011 6 62. Irs e file 2011 9 62. Irs e file 2011 3 61. Irs e file 2011 8 61. Irs e file 2011 2 60. Irs e file 2011 7 31 66. Irs e file 2011 1 65. Irs e file 2011 3 64. Irs e file 2011 6 63. Irs e file 2011 9 63. Irs e file 2011 2 62. Irs e file 2011 6 62. Irs e file 2011 0 61. Irs e file 2011 4 60. Irs e file 2011 8 60. Irs e file 2011 2 32 65. Irs e file 2011 8 65. Irs e file 2011 1 64. Irs e file 2011 3 63. Irs e file 2011 6 62. Irs e file 2011 9 62. Irs e file 2011 2 61. Irs e file 2011 6 61. Irs e file 2011 0 60. Irs e file 2011 4 59. Irs e file 2011 8 33 65. Irs e file 2011 6 64. Irs e file 2011 8 64. Irs e file 2011 1 63. Irs e file 2011 3 62. Irs e file 2011 6 61. Irs e file 2011 9 61. Irs e file 2011 3 60. Irs e file 2011 6 60. Irs e file 2011 0 59. Irs e file 2011 4 34 65. Irs e file 2011 4 64. Irs e file 2011 6 63. Irs e file 2011 8 63. Irs e file 2011 1 62. Irs e file 2011 3 61. Irs e file 2011 6 60. Irs e file 2011 9 60. Irs e file 2011 3 59. Irs e file 2011 6 59. Irs e file 2011 0 35 65. Irs e file 2011 2 64. Irs e file 2011 4 63. Irs e file 2011 6 62. Irs e file 2011 8 62. Irs e file 2011 1 61. Irs e file 2011 4 60. Irs e file 2011 6 59. Irs e file 2011 9 59. Irs e file 2011 3 58. Irs e file 2011 6 36 65. Irs e file 2011 0 64. Irs e file 2011 2 63. Irs e file 2011 4 62. Irs e file 2011 6 61. Irs e file 2011 9 61. Irs e file 2011 1 60. Irs e file 2011 4 59. Irs e file 2011 6 59. Irs e file 2011 0 58. Irs e file 2011 3 37 64. Irs e file 2011 9 64. Irs e file 2011 0 63. Irs e file 2011 2 62. Irs e file 2011 4 61. Irs e file 2011 6 60. Irs e file 2011 9 60. Irs e file 2011 1 59. Irs e file 2011 4 58. Irs e file 2011 7 58. Irs e file 2011 0 38 64. Irs e file 2011 7 63. Irs e file 2011 9 63. Irs e file 2011 0 62. Irs e file 2011 2 61. Irs e file 2011 4 60. Irs e file 2011 6 59. Irs e file 2011 9 59. Irs e file 2011 1 58. Irs e file 2011 4 57. Irs e file 2011 7 39 64. Irs e file 2011 6 63. Irs e file 2011 7 62. Irs e file 2011 9 62. Irs e file 2011 1 61. Irs e file 2011 2 60. Irs e file 2011 4 59. Irs e file 2011 6 58. Irs e file 2011 9 58. Irs e file 2011 1 57. Irs e file 2011 4 40 64. Irs e file 2011 4 63. Irs e file 2011 6 62. Irs e file 2011 7 61. Irs e file 2011 9 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 4 58. Irs e file 2011 7 57. Irs e file 2011 9 57. Irs e file 2011 1 41 64. Irs e file 2011 3 63. Irs e file 2011 5 62. Irs e file 2011 6 61. Irs e file 2011 7 60. Irs e file 2011 9 60. Irs e file 2011 1 59. Irs e file 2011 3 58. Irs e file 2011 5 57. Irs e file 2011 7 56. Irs e file 2011 9 42 64. Irs e file 2011 2 63. Irs e file 2011 3 62. Irs e file 2011 5 61. Irs e file 2011 6 60. Irs e file 2011 8 59. Irs e file 2011 9 59. Irs e file 2011 1 58. Irs e file 2011 3 57. Irs e file 2011 5 56. Irs e file 2011 7 43 64. Irs e file 2011 1 63. Irs e file 2011 2 62. Irs e file 2011 4 61. Irs e file 2011 5 60. Irs e file 2011 6 59. Irs e file 2011 8 58. Irs e file 2011 9 58. Irs e file 2011 1 57. Irs e file 2011 3 56. Irs e file 2011 5 44 64. Irs e file 2011 0 63. Irs e file 2011 1 62. Irs e file 2011 2 61. Irs e file 2011 4 60. Irs e file 2011 5 59. Irs e file 2011 6 58. Irs e file 2011 8 57. Irs e file 2011 9 57. Irs e file 2011 1 56. Irs e file 2011 3 45 64. Irs e file 2011 0 63. Irs e file 2011 0 62. Irs e file 2011 2 61. Irs e file 2011 3 60. Irs e file 2011 4 59. Irs e file 2011 5 58. Irs e file 2011 6 57. Irs e file 2011 8 56. Irs e file 2011 9 56. Irs e file 2011 1 46 63. Irs e file 2011 9 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 2 60. Irs e file 2011 3 59. Irs e file 2011 4 58. Irs e file 2011 5 57. Irs e file 2011 7 56. Irs e file 2011 8 56. Irs e file 2011 0 47 63. Irs e file 2011 8 62. Irs e file 2011 9 62. Irs e file 2011 0 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 3 58. Irs e file 2011 4 57. Irs e file 2011 5 56. Irs e file 2011 7 55. Irs e file 2011 8 48 63. Irs e file 2011 7 62. Irs e file 2011 8 61. Irs e file 2011 9 61. Irs e file 2011 0 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 3 57. Irs e file 2011 4 56. Irs e file 2011 5 55. Irs e file 2011 7 49 63. Irs e file 2011 7 62. Irs e file 2011 8 61. Irs e file 2011 8 60. Irs e file 2011 9 60. Irs e file 2011 0 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 3 56. Irs e file 2011 4 55. Irs e file 2011 6 50 63. Irs e file 2011 6 62. Irs e file 2011 7 61. Irs e file 2011 8 60. Irs e file 2011 8 59. Irs e file 2011 9 59. Irs e file 2011 0 58. Irs e file 2011 1 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 4 51 63. Irs e file 2011 6 62. Irs e file 2011 6 61. Irs e file 2011 7 60. Irs e file 2011 8 59. Irs e file 2011 9 58. Irs e file 2011 9 58. Irs e file 2011 0 57. Irs e file 2011 1 56. Irs e file 2011 2 55. Irs e file 2011 3 52 63. Irs e file 2011 5 62. Irs e file 2011 6 61. Irs e file 2011 7 60. Irs e file 2011 7 59. Irs e file 2011 8 58. Irs e file 2011 9 58. Irs e file 2011 0 57. Irs e file 2011 1 56. Irs e file 2011 1 55. Irs e file 2011 2 53 63. Irs e file 2011 5 62. Irs e file 2011 5 61. Irs e file 2011 6 60. Irs e file 2011 7 59. Irs e file 2011 7 58. Irs e file 2011 8 57. Irs e file 2011 9 57. Irs e file 2011 0 56. Irs e file 2011 1 55. Irs e file 2011 2 54 63. Irs e file 2011 5 62. Irs e file 2011 5 61. Irs e file 2011 6 60. Irs e file 2011 6 59. Irs e file 2011 7 58. Irs e file 2011 8 57. Irs e file 2011 8 56. Irs e file 2011 9 56. Irs e file 2011 0 55. Irs e file 2011 1 55 63. Irs e file 2011 4 62. Irs e file 2011 5 61. Irs e file 2011 5 60. Irs e file 2011 6 59. Irs e file 2011 6 58. Irs e file 2011 7 57. Irs e file 2011 8 56. Irs e file 2011 8 55. Irs e file 2011 9 55. Irs e file 2011 0 56 63. Irs e file 2011 4 62. Irs e file 2011 4 61. Irs e file 2011 5 60. Irs e file 2011 5 59. Irs e file 2011 6 58. Irs e file 2011 7 57. Irs e file 2011 7 56. Irs e file 2011 8 55. Irs e file 2011 9 54. Irs e file 2011 9 57 63. Irs e file 2011 4 62. Irs e file 2011 4 61. Irs e file 2011 5 60. Irs e file 2011 5 59. Irs e file 2011 6 58. Irs e file 2011 6 57. Irs e file 2011 7 56. Irs e file 2011 7 55. Irs e file 2011 8 54. Irs e file 2011 9 58 63. Irs e file 2011 3 62. Irs e file 2011 4 61. Irs e file 2011 4 60. Irs e file 2011 5 59. Irs e file 2011 5 58. Irs e file 2011 6 57. Irs e file 2011 6 56. Irs e file 2011 7 55. Irs e file 2011 8 54. Irs e file 2011 8 59 63. Irs e file 2011 3 62. Irs e file 2011 3 61. Irs e file 2011 4 60. Irs e file 2011 4 59. Irs e file 2011 5 58. Irs e file 2011 5 57. Irs e file 2011 6 56. Irs e file 2011 7 55. Irs e file 2011 7 54. Irs e file 2011 8 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Irs e file 2011 3 62. Irs e file 2011 3 61. Irs e file 2011 4 60. Irs e file 2011 4 59. Irs e file 2011 5 58. Irs e file 2011 5 57. Irs e file 2011 6 56. Irs e file 2011 6 55. Irs e file 2011 7 54. Irs e file 2011 7 61 63. Irs e file 2011 3 62. Irs e file 2011 3 61. Irs e file 2011 3 60. Irs e file 2011 4 59. Irs e file 2011 4 58. Irs e file 2011 5 57. Irs e file 2011 5 56. Irs e file 2011 6 55. Irs e file 2011 6 54. Irs e file 2011 7 62 63. Irs e file 2011 2 62. Irs e file 2011 3 61. Irs e file 2011 3 60. Irs e file 2011 4 59. Irs e file 2011 4 58. Irs e file 2011 4 57. Irs e file 2011 5 56. Irs e file 2011 5 55. Irs e file 2011 6 54. Irs e file 2011 7 63 63. Irs e file 2011 2 62. Irs e file 2011 3 61. Irs e file 2011 3 60. Irs e file 2011 3 59. Irs e file 2011 4 58. Irs e file 2011 4 57. Irs e file 2011 5 56. Irs e file 2011 5 55. Irs e file 2011 6 54. Irs e file 2011 6 64 63. Irs e file 2011 2 62. Irs e file 2011 2 61. Irs e file 2011 3 60. Irs e file 2011 3 59. Irs e file 2011 4 58. Irs e file 2011 4 57. Irs e file 2011 4 56. Irs e file 2011 5 55. Irs e file 2011 5 54. Irs e file 2011 6 65 63. Irs e file 2011 2 62. Irs e file 2011 2 61. Irs e file 2011 3 60. Irs e file 2011 3 59. Irs e file 2011 3 58. Irs e file 2011 4 57. Irs e file 2011 4 56. Irs e file 2011 5 55. Irs e file 2011 5 54. Irs e file 2011 6 66 63. Irs e file 2011 2 62. Irs e file 2011 2 61. Irs e file 2011 2 60. Irs e file 2011 3 59. Irs e file 2011 3 58. Irs e file 2011 4 57. Irs e file 2011 4 56. Irs e file 2011 4 55. Irs e file 2011 5 54. Irs e file 2011 5 67 63. Irs e file 2011 2 62. Irs e file 2011 2 61. Irs e file 2011 2 60. Irs e file 2011 3 59. Irs e file 2011 3 58. Irs e file 2011 3 57. Irs e file 2011 4 56. Irs e file 2011 4 55. Irs e file 2011 5 54. Irs e file 2011 5 68 63. Irs e file 2011 1 62. Irs e file 2011 2 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 3 58. Irs e file 2011 3 57. Irs e file 2011 4 56. Irs e file 2011 4 55. Irs e file 2011 4 54. Irs e file 2011 5 69 63. Irs e file 2011 1 62. Irs e file 2011 2 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 3 58. Irs e file 2011 3 57. Irs e file 2011 3 56. Irs e file 2011 4 55. Irs e file 2011 4 54. Irs e file 2011 5 70 63. Irs e file 2011 1 62. Irs e file 2011 2 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 3 58. Irs e file 2011 3 57. Irs e file 2011 3 56. Irs e file 2011 4 55. Irs e file 2011 4 54. Irs e file 2011 4 71 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 3 57. Irs e file 2011 3 56. Irs e file 2011 4 55. Irs e file 2011 4 54. Irs e file 2011 4 72 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 3 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 4 54. Irs e file 2011 4 73 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 3 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 4 54. Irs e file 2011 4 74 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 2 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 4 54. Irs e file 2011 4 75 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 4 76 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 4 77 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 4 78 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 3 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 4 79 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 2 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 80 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 81 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 82 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 83 63. Irs e file 2011 1 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 84 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 85 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 3 55. Irs e file 2011 3 54. Irs e file 2011 3 86 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 87 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 88 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 2 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 89 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 90 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 91 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 92 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 93 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 94 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 95 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 96 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 97 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 98 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 99 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 101 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 102 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 103 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 104 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 105 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 106 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 107 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 108 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 109 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 110 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 111 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 112 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 113 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 114 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 115+ 63. Irs e file 2011 0 62. Irs e file 2011 1 61. Irs e file 2011 1 60. Irs e file 2011 1 59. Irs e file 2011 1 58. Irs e file 2011 2 57. Irs e file 2011 2 56. Irs e file 2011 2 55. Irs e file 2011 3 54. Irs e file 2011 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. Irs e file 2011 2 59. Irs e file 2011 7 59. Irs e file 2011 2 58. Irs e file 2011 8 58. Irs e file 2011 4 58. Irs e file 2011 0 57. Irs e file 2011 6 57. Irs e file 2011 3 57. Irs e file 2011 0 56. Irs e file 2011 7 31 59. Irs e file 2011 7 59. Irs e file 2011 2 58. Irs e file 2011 7 58. Irs e file 2011 2 57. Irs e file 2011 8 57. Irs e file 2011 4 57. Irs e file 2011 0 56. Irs e file 2011 6 56. Irs e file 2011 3 56. Irs e file 2011 0 32 59. Irs e file 2011 2 58. Irs e file 2011 7 58. Irs e file 2011 2 57. Irs e file 2011 7 57. Irs e file 2011 2 56. Irs e file 2011 8 56. Irs e file 2011 4 56. Irs e file 2011 0 55. Irs e file 2011 6 55. Irs e file 2011 3 33 58. Irs e file 2011 8 58. Irs e file 2011 2 57. Irs e file 2011 7 57. Irs e file 2011 2 56. Irs e file 2011 7 56. Irs e file 2011 2 55. Irs e file 2011 8 55. Irs e file 2011 4 55. Irs e file 2011 0 54. Irs e file 2011 7 34 58. Irs e file 2011 4 57. Irs e file 2011 8 57. Irs e file 2011 2 56. Irs e file 2011 7 56. Irs e file 2011 2 55. Irs e file 2011 7 55. Irs e file 2011 3 54. Irs e file 2011 8 54. Irs e file 2011 4 54. Irs e file 2011 0 35 58. Irs e file 2011 0 57. Irs e file 2011 4 56. Irs e file 2011 8 56. Irs e file 2011 2 55. Irs e file 2011 7 55. Irs e file 2011 2 54. Irs e file 2011 7 54. Irs e file 2011 3 53. Irs e file 2011 8 53. Irs e file 2011 4 36 57. Irs e file 2011 6 57. Irs e file 2011 0 56. Irs e file 2011 4 55. Irs e file 2011 8 55. Irs e file 2011 3 54. Irs e file 2011 7 54. Irs e file 2011 2 53. Irs e file 2011 7 53. Irs e file 2011 3 52. Irs e file 2011 8 37 57. Irs e file 2011 3 56. Irs e file 2011 6 56. Irs e file 2011 0 55. Irs e file 2011 4 54. Irs e file 2011 8 54. Irs e file 2011 3 53. Irs e file 2011 7 53. Irs e file 2011 2 52. Irs e file 2011 7 52. Irs e file 2011 3 38 57. Irs e file 2011 0 56. Irs e file 2011 3 55. Irs e file 2011 6 55. Irs e file 2011 0 54. Irs e file 2011 4 53. Irs e file 2011 8 53. Irs e file 2011 3 52. Irs e file 2011 7 52. Irs e file 2011 2 51. Irs e file 2011 7 39 56. Irs e file 2011 7 56. Irs e file 2011 0 55. Irs e file 2011 3 54. Irs e file 2011 7 54. Irs e file 2011 0 53. Irs e file 2011 4 52. Irs e file 2011 8 52. Irs e file 2011 3 51. Irs e file 2011 7 51. Irs e file 2011 2 40 56. Irs e file 2011 4 55. Irs e file 2011 7 55. Irs e file 2011 0 54. Irs e file 2011 3 53. Irs e file 2011 7 53. Irs e file 2011 0 52. Irs e file 2011 4 51. Irs e file 2011 8 51. Irs e file 2011 3 50. Irs e file 2011 8 41 56. Irs e file 2011 1 55. Irs e file 2011 4 54. Irs e file 2011 7 54. Irs e file 2011 0 53. Irs e file 2011 3 52. Irs e file 2011 7 52. Irs e file 2011 0 51. Irs e file 2011 4 50. Irs e file 2011 9 50. Irs e file 2011 3 42 55. Irs e file 2011 9 55. Irs e file 2011 2 54. Irs e file 2011 4 53. Irs e file 2011 7 53. Irs e file 2011 0 52. Irs e file 2011 3 51. Irs e file 2011 7 51. Irs e file 2011 1 50. Irs e file 2011 4 49. Irs e file 2011 9 43 55. Irs e file 2011 7 54. Irs e file 2011 9 54. Irs e file 2011 2 53. Irs e file 2011 4 52. Irs e file 2011 7 52. Irs e file 2011 0 51. Irs e file 2011 3 50. Irs e file 2011 7 50. Irs e file 2011 1 49. Irs e file 2011 5 44 55. Irs e file 2011 5 54. Irs e file 2011 7 53. Irs e file 2011 9 53. Irs e file 2011 2 52. Irs e file 2011 4 51. Irs e file 2011 7 51. Irs e file 2011 0 50. Irs e file 2011 4 49. Irs e file 2011 7 49. Irs e file 2011 1 45 55. Irs e file 2011 3 54. Irs e file 2011 5 53. Irs e file 2011 7 52. Irs e file 2011 9 52. Irs e file 2011 2 51. Irs e file 2011 5 50. Irs e file 2011 7 50. Irs e file 2011 0 49. Irs e file 2011 4 48. Irs e file 2011 7 46 55. Irs e file 2011 1 54. Irs e file 2011 3 53. Irs e file 2011 5 52. Irs e file 2011 7 52. Irs e file 2011 0 51. Irs e file 2011 2 50. Irs e file 2011 5 49. Irs e file 2011 8 49. Irs e file 2011 1 48. Irs e file 2011 4 47 55. Irs e file 2011 0 54. Irs e file 2011 1 53. Irs e file 2011 3 52. Irs e file 2011 5 51. Irs e file 2011 7 51. Irs e file 2011 0 50. Irs e file 2011 2 49. Irs e file 2011 5 48. Irs e file 2011 8 48. Irs e file 2011 1 48 54. Irs e file 2011 8 54. Irs e file 2011 0 53. Irs e file 2011 2 52. Irs e file 2011 3 51. Irs e file 2011 5 50. Irs e file 2011 8 50. Irs e file 2011 0 49. Irs e file 2011 2 48. Irs e file 2011 5 47. Irs e file 2011 8 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Irs e file 2011 7 53. Irs e file 2011 8 53. Irs e file 2011 0 52. Irs e file 2011 2 51. Irs e file 2011 4 50. Irs e file 2011 6 49. Irs e file 2011 8 49. Irs e file 2011 0 48. Irs e file 2011 2 47. Irs e file 2011 5 50 54. Irs e file 2011 6 53. Irs e file 2011 7 52. Irs e file 2011 9 52. Irs e file 2011 0 51. Irs e file 2011 2 50. Irs e file 2011 4 49. Irs e file 2011 6 48. Irs e file 2011 8 48. Irs e file 2011 0 47. Irs e file 2011 3 51 54. Irs e file 2011 5 53. Irs e file 2011 6 52. Irs e file 2011 7 51. Irs e file 2011 9 51. Irs e file 2011 0 50. Irs e file 2011 2 49. Irs e file 2011 4 48. Irs e file 2011 6 47. Irs e file 2011 8 47. Irs e file 2011 0 52 54. Irs e file 2011 4 53. Irs e file 2011 5 52. Irs e file 2011 6 51. Irs e file 2011 7 50. Irs e file 2011 9 50. Irs e file 2011 0 49. Irs e file 2011 2 48. Irs e file 2011 4 47. Irs e file 2011 6 46. Irs e file 2011 8 53 54. Irs e file 2011 3 53. Irs e file 2011 4 52. Irs e file 2011 5 51. Irs e file 2011 6 50. Irs e file 2011 8 49. Irs e file 2011 9 49. Irs e file 2011 1 48. Irs e file 2011 2 47. Irs e file 2011 4 46. Irs e file 2011 6 54 54. Irs e file 2011 2 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 5 50. Irs e file 2011 6 49. Irs e file 2011 8 48. Irs e file 2011 9 48. Irs e file 2011 1 47. Irs e file 2011 2 46. Irs e file 2011 4 55 54. Irs e file 2011 1 53. Irs e file 2011 2 52. Irs e file 2011 3 51. Irs e file 2011 4 50. Irs e file 2011 5 49. Irs e file 2011 7 48. Irs e file 2011 8 47. Irs e file 2011 9 47. Irs e file 2011 1 46. Irs e file 2011 3 56 54. Irs e file 2011 0 53. Irs e file 2011 1 52. Irs e file 2011 2 51. Irs e file 2011 3 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 7 47. Irs e file 2011 8 47. Irs e file 2011 0 46. Irs e file 2011 1 57 54. Irs e file 2011 0 53. Irs e file 2011 0 52. Irs e file 2011 1 51. Irs e file 2011 2 50. Irs e file 2011 3 49. Irs e file 2011 4 48. Irs e file 2011 6 47. Irs e file 2011 7 46. Irs e file 2011 8 46. Irs e file 2011 0 58 53. Irs e file 2011 9 53. Irs e file 2011 0 52. Irs e file 2011 1 51. Irs e file 2011 2 50. Irs e file 2011 3 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 6 46. Irs e file 2011 7 45. Irs e file 2011 8 59 53. Irs e file 2011 8 52. Irs e file 2011 9 52. Irs e file 2011 0 51. Irs e file 2011 1 50. Irs e file 2011 2 49. Irs e file 2011 3 48. Irs e file 2011 4 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 7 60 53. Irs e file 2011 8 52. Irs e file 2011 9 51. Irs e file 2011 9 51. Irs e file 2011 0 50. Irs e file 2011 1 49. Irs e file 2011 2 48. Irs e file 2011 3 47. Irs e file 2011 4 46. Irs e file 2011 5 45. Irs e file 2011 6 61 53. Irs e file 2011 8 52. Irs e file 2011 8 51. Irs e file 2011 9 51. Irs e file 2011 0 50. Irs e file 2011 0 49. Irs e file 2011 1 48. Irs e file 2011 2 47. Irs e file 2011 3 46. Irs e file 2011 4 45. Irs e file 2011 5 62 53. Irs e file 2011 7 52. Irs e file 2011 8 51. Irs e file 2011 8 50. Irs e file 2011 9 50. Irs e file 2011 0 49. Irs e file 2011 1 48. Irs e file 2011 1 47. Irs e file 2011 2 46. Irs e file 2011 3 45. Irs e file 2011 4 63 53. Irs e file 2011 7 52. Irs e file 2011 7 51. Irs e file 2011 8 50. Irs e file 2011 9 49. Irs e file 2011 9 49. Irs e file 2011 0 48. Irs e file 2011 1 47. Irs e file 2011 2 46. Irs e file 2011 3 45. Irs e file 2011 3 64 53. Irs e file 2011 6 52. Irs e file 2011 7 51. Irs e file 2011 8 50. Irs e file 2011 8 49. Irs e file 2011 9 48. Irs e file 2011 9 48. Irs e file 2011 0 47. Irs e file 2011 1 46. Irs e file 2011 2 45. Irs e file 2011 3 65 53. Irs e file 2011 6 52. Irs e file 2011 7 51. Irs e file 2011 7 50. Irs e file 2011 8 49. Irs e file 2011 8 48. Irs e file 2011 9 48. Irs e file 2011 0 47. Irs e file 2011 0 46. Irs e file 2011 1 45. Irs e file 2011 2 66 53. Irs e file 2011 6 52. Irs e file 2011 6 51. Irs e file 2011 7 50. Irs e file 2011 7 49. Irs e file 2011 8 48. Irs e file 2011 9 47. Irs e file 2011 9 47. Irs e file 2011 0 46. Irs e file 2011 1 45. Irs e file 2011 1 67 53. Irs e file 2011 6 52. Irs e file 2011 6 51. Irs e file 2011 7 50. Irs e file 2011 7 49. Irs e file 2011 8 48. Irs e file 2011 8 47. Irs e file 2011 9 46. Irs e file 2011 9 46. Irs e file 2011 0 45. Irs e file 2011 1 68 53. Irs e file 2011 5 52. Irs e file 2011 6 51. Irs e file 2011 6 50. Irs e file 2011 7 49. Irs e file 2011 7 48. Irs e file 2011 8 47. Irs e file 2011 8 46. Irs e file 2011 9 46. Irs e file 2011 0 45. Irs e file 2011 0 69 53. Irs e file 2011 5 52. Irs e file 2011 6 51. Irs e file 2011 6 50. Irs e file 2011 6 49. Irs e file 2011 7 48. Irs e file 2011 7 47. Irs e file 2011 8 46. Irs e file 2011 9 45. Irs e file 2011 9 45. Irs e file 2011 0 70 53. Irs e file 2011 5 52. Irs e file 2011 5 51. Irs e file 2011 6 50. Irs e file 2011 6 49. Irs e file 2011 7 48. Irs e file 2011 7 47. Irs e file 2011 8 46. Irs e file 2011 8 45. Irs e file 2011 9 44. Irs e file 2011 9 71 53. Irs e file 2011 5 52. Irs e file 2011 5 51. Irs e file 2011 6 50. Irs e file 2011 6 49. Irs e file 2011 6 48. Irs e file 2011 7 47. Irs e file 2011 7 46. Irs e file 2011 8 45. Irs e file 2011 9 44. Irs e file 2011 9 72 53. Irs e file 2011 5 52. Irs e file 2011 5 51. Irs e file 2011 5 50. Irs e file 2011 6 49. Irs e file 2011 6 48. Irs e file 2011 7 47. Irs e file 2011 7 46. Irs e file 2011 8 45. Irs e file 2011 8 44. Irs e file 2011 9 73 53. Irs e file 2011 4 52. Irs e file 2011 5 51. Irs e file 2011 5 50. Irs e file 2011 6 49. Irs e file 2011 6 48. Irs e file 2011 6 47. Irs e file 2011 7 46. Irs e file 2011 7 45. Irs e file 2011 8 44. Irs e file 2011 8 74 53. Irs e file 2011 4 52. Irs e file 2011 5 51. Irs e file 2011 5 50. Irs e file 2011 5 49. Irs e file 2011 6 48. Irs e file 2011 6 47. Irs e file 2011 7 46. Irs e file 2011 7 45. Irs e file 2011 8 44. Irs e file 2011 8 75 53. Irs e file 2011 4 52. Irs e file 2011 5 51. Irs e file 2011 5 50. Irs e file 2011 5 49. Irs e file 2011 6 48. Irs e file 2011 6 47. Irs e file 2011 7 46. Irs e file 2011 7 45. Irs e file 2011 7 44. Irs e file 2011 8 76 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 5 50. Irs e file 2011 5 49. Irs e file 2011 6 48. Irs e file 2011 6 47. Irs e file 2011 6 46. Irs e file 2011 7 45. Irs e file 2011 7 44. Irs e file 2011 8 77 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 5 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 6 47. Irs e file 2011 6 46. Irs e file 2011 7 45. Irs e file 2011 7 44. Irs e file 2011 8 78 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 5 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 6 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 7 44. Irs e file 2011 7 79 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 5 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 6 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 7 44. Irs e file 2011 7 80 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 7 44. Irs e file 2011 7 81 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 7 44. Irs e file 2011 7 82 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 7 83 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 7 84 53. Irs e file 2011 4 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 5 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 6 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 7 85 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 7 86 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 87 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 88 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 90 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 91 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 92 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 93 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 94 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 6 45. Irs e file 2011 6 44. Irs e file 2011 6 95 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 96 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 97 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 98 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 99 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 100 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 101 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 102 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 103 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 104 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 5 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 105 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 106 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 107 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 108 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 109 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 110 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 111 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 112 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 113 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 114 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 115+ 53. Irs e file 2011 3 52. Irs e file 2011 4 51. Irs e file 2011 4 50. Irs e file 2011 4 49. Irs e file 2011 4 48. Irs e file 2011 5 47. Irs e file 2011 5 46. Irs e file 2011 5 45. Irs e file 2011 6 44. Irs e file 2011 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. Irs e file 2011 2 49. Irs e file 2011 8 49. Irs e file 2011 3 48. Irs e file 2011 9 48. Irs e file 2011 5 48. Irs e file 2011 1 47. Irs e file 2011 7 47. Irs e file 2011 4 47. Irs e file 2011 1 46. Irs e file 2011 8 41 49. Irs e file 2011 8 49. Irs e file 2011 3 48. Irs e file 2011 8 48. Irs e file 2011 3 47. Irs e file 2011 9 47. Irs e file 2011 5 47. Irs e file 2011 1 46. Irs e file 2011 7 46. Irs e file 2011 4 46. Irs e file 2011 1 42 49. Irs e file 2011 3 48. Irs e file 2011 8 48. Irs e file 2011 3 47. Irs e file 2011 8 47. Irs e file 2011 3 46. Irs e file 2011 9 46. Irs e file 2011 5 46. Irs e file 2011 1 45. Irs e file 2011 8 45. Irs e file 2011 4 43 48. Irs e file 2011 9 48. Irs e file 2011 3 47. Irs e file 2011 8 47. Irs e file 2011 3 46. Irs e file 2011 8 46. Irs e file 2011 3 45. Irs e file 2011 9 45. Irs e file 2011 5 45. Irs e file 2011 1 44. Irs e file 2011 8 44 48. Irs e file 2011 5 47. Irs e file 2011 9 47. Irs e file 2011 3 46. Irs e file 2011 8 46. Irs e file 2011 3 45. Irs e file 2011 8 45. Irs e file 2011 4 44. Irs e file 2011 9 44. Irs e file 2011 5 44. Irs e file 2011 2 45 48. Irs e file 2011 1 47. Irs e file 2011 5 46. Irs e file 2011 9 46. Irs e file 2011 3 45. Irs e file 2011 8 45. Irs e file 2011 3 44. Irs e file 2011 8 44. Irs e file 2011 4 44. Irs e file 2011 0 43. Irs e file 2011 6 46 47. Irs e file 2011 7 47. Irs e file 2011 1 46. Irs e file 2011 5 45. Irs e file 2011 9 45. Irs e file 2011 4 44. Irs e file 2011 8 44. Irs e file 2011 3 43. Irs e file 2011 9 43. Irs e file 2011 4 43. Irs e file 2011 0 47 47. Irs e file 2011 4 46. Irs e file 2011 7 46. Irs e file 2011 1 45. Irs e file 2011 5 44. Irs e file 2011 9 44. Irs e file 2011 4 43. Irs e file 2011 9 43. Irs e file 2011 4 42. Irs e file 2011 9 42. Irs e file 2011 4 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Irs e file 2011 1 46. Irs e file 2011 4 45. Irs e file 2011 8 45. Irs e file 2011 1 44. Irs e file 2011 5 44. Irs e file 2011 0 43. Irs e file 2011 4 42. Irs e file 2011 9 42. Irs e file 2011 4 41. Irs e file 2011 9 49 46. Irs e file 2011 8 46. Irs e file 2011 1 45. Irs e file 2011 4 44. Irs e file 2011 8 44. Irs e file 2011 2 43. Irs e file 2011 6 43. Irs e file 2011 0 42. Irs e file 2011 4 41. Irs e file 2011 9 41. Irs e file 2011 4 50 46. Irs e file 2011 5 45. Irs e file 2011 8 45. Irs e file 2011 1 44. Irs e file 2011 4 43. Irs e file 2011 8 43. Irs e file 2011 2 42. Irs e file 2011 6 42. Irs e file 2011 0 41. Irs e file 2011 5 40. Irs e file 2011 9 51 46. Irs e file 2011 3 45. Irs e file 2011 5 44. Irs e file 2011 8 44. Irs e file 2011 1 43. Irs e file 2011 5 42. Irs e file 2011 8 42. Irs e file 2011 2 41. Irs e file 2011 6 41. Irs e file 2011 0 40. Irs e file 2011 5 52 46. Irs e file 2011 0 45. Irs e file 2011 3 44. Irs e file 2011 6 43. Irs e file 2011 8 43. Irs e file 2011 2 42. Irs e file 2011 5 41. Irs e file 2011 8 41. Irs e file 2011 2 40. Irs e file 2011 6 40. Irs e file 2011 1 53 45. Irs e file 2011 8 45. Irs e file 2011 1 44. Irs e file 2011 3 43. Irs e file 2011 6 42. Irs e file 2011 9 42. Irs e file 2011 2 41. Irs e file 2011 5 40. Irs e file 2011 9 40. Irs e file 2011 3 39. Irs e file 2011 7 54 45. Irs e file 2011 6 44. Irs e file 2011 8 44. Irs e file 2011 1 43. Irs e file 2011 3 42. Irs e file 2011 6 41. Irs e file 2011 9 41. Irs e file 2011 2 40. Irs e file 2011 5 39. Irs e file 2011 9 39. Irs e file 2011 3 55 45. Irs e file 2011 5 44. Irs e file 2011 7 43. Irs e file 2011 9 43. Irs e file 2011 1 42. Irs e file 2011 4 41. Irs e file 2011 6 40. Irs e file 2011 9 40. Irs e file 2011 2 39. Irs e file 2011 6 38. Irs e file 2011 9 56 45. Irs e file 2011 3 44. Irs e file 2011 5 43. Irs e file 2011 7 42. Irs e file 2011 9 42. Irs e file 2011 1 41. Irs e file 2011 4 40. Irs e file 2011 7 40. Irs e file 2011 0 39. Irs e file 2011 3 38. Irs e file 2011 6 57 45. Irs e file 2011 1 44. Irs e file 2011 3 43. Irs e file 2011 5 42. Irs e file 2011 7 41. Irs e file 2011 9 41. Irs e file 2011 2 40. Irs e file 2011 4 39. Irs e file 2011 7 39. Irs e file 2011 0 38. Irs e file 2011 3 58 45. Irs e file 2011 0 44. Irs e file 2011 2 43. Irs e file 2011 3 42. Irs e file 2011 5 41. Irs e file 2011 7 40. Irs e file 2011 9 40. Irs e file 2011 2 39. Irs e file 2011 4 38. Irs e file 2011 7 38. Irs e file 2011 0 59 44. Irs e file 2011 9 44. Irs e file 2011 0 43. Irs e file 2011 2 42. Irs e file 2011 4 41. Irs e file 2011 5 40. Irs e file 2011 7 40. Irs e file 2011 0 39. Irs e file 2011 2 38. Irs e file 2011 5 37. Irs e file 2011 8 60 44. Irs e file 2011 7 43. Irs e file 2011 9 43. Irs e file 2011 0 42. Irs e file 2011 2 41. Irs e file 2011 4 40. Irs e file 2011 6 39. Irs e file 2011 8 39. Irs e file 2011 0 38. Irs e file 2011 2 37. Irs e file 2011 5 61 44. Irs e file 2011 6 43. Irs e file 2011 8 42. Irs e file 2011 9 42. Irs e file 2011 1 41. Irs e file 2011 2 40. Irs e file 2011 4 39. Irs e file 2011 6 38. Irs e file 2011 8 38. Irs e file 2011 0 37. Irs e file 2011 3 62 44. Irs e file 2011 5 43. Irs e file 2011 7 42. Irs e file 2011 8 41. Irs e file 2011 9 41. Irs e file 2011 1 40. Irs e file 2011 3 39. Irs e file 2011 4 38. Irs e file 2011 6 37. Irs e file 2011 8 37. Irs e file 2011 1 63 44. Irs e file 2011 5 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 8 41. Irs e file 2011 0 40. Irs e file 2011 1 39. Irs e file 2011 3 38. Irs e file 2011 5 37. Irs e file 2011 7 36. Irs e file 2011 9 64 44. Irs e file 2011 4 43. Irs e file 2011 5 42. Irs e file 2011 6 41. Irs e file 2011 7 40. Irs e file 2011 8 40. Irs e file 2011 0 39. Irs e file 2011 2 38. Irs e file 2011 3 37. Irs e file 2011 5 36. Irs e file 2011 7 65 44. Irs e file 2011 3 43. Irs e file 2011 4 42. Irs e file 2011 5 41. Irs e file 2011 6 40. Irs e file 2011 7 39. Irs e file 2011 9 39. Irs e file 2011 0 38. Irs e file 2011 2 37. Irs e file 2011 4 36. Irs e file 2011 6 66 44. Irs e file 2011 2 43. Irs e file 2011 3 42. Irs e file 2011 4 41. Irs e file 2011 5 40. Irs e file 2011 6 39. Irs e file 2011 8 38. Irs e file 2011 9 38. Irs e file 2011 1 37. Irs e file 2011 2 36. Irs e file 2011 4 67 44. Irs e file 2011 2 43. Irs e file 2011 3 42. Irs e file 2011 3 41. Irs e file 2011 4 40. Irs e file 2011 6 39. Irs e file 2011 7 38. Irs e file 2011 8 38. Irs e file 2011 0 37. Irs e file 2011 1 36. Irs e file 2011 3 68 44. Irs e file 2011 1 43. Irs e file 2011 2 42. Irs e file 2011 3 41. Irs e file 2011 4 40. Irs e file 2011 5 39. Irs e file 2011 6 38. Irs e file 2011 7 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 2 69 44. Irs e file 2011 1 43. Irs e file 2011 1 42. Irs e file 2011 2 41. Irs e file 2011 3 40. Irs e file 2011 4 39. Irs e file 2011 5 38. Irs e file 2011 6 37. Irs e file 2011 8 36. Irs e file 2011 9 36. Irs e file 2011 0 70 44. Irs e file 2011 0 43. Irs e file 2011 1 42. Irs e file 2011 2 41. Irs e file 2011 3 40. Irs e file 2011 3 39. Irs e file 2011 4 38. Irs e file 2011 6 37. Irs e file 2011 7 36. Irs e file 2011 8 35. Irs e file 2011 9 71 44. Irs e file 2011 0 43. Irs e file 2011 0 42. Irs e file 2011 1 41. Irs e file 2011 2 40. Irs e file 2011 3 39. Irs e file 2011 4 38. Irs e file 2011 5 37. Irs e file 2011 6 36. Irs e file 2011 7 35. Irs e file 2011 9 72 43. Irs e file 2011 9 43. Irs e file 2011 0 42. Irs e file 2011 1 41. Irs e file 2011 1 40. Irs e file 2011 2 39. Irs e file 2011 3 38. Irs e file 2011 4 37. Irs e file 2011 5 36. Irs e file 2011 6 35. Irs e file 2011 8 73 43. Irs e file 2011 9 43. Irs e file 2011 0 42. Irs e file 2011 0 41. Irs e file 2011 1 40. Irs e file 2011 2 39. Irs e file 2011 3 38. Irs e file 2011 4 37. Irs e file 2011 5 36. Irs e file 2011 6 35. Irs e file 2011 7 74 43. Irs e file 2011 9 42. Irs e file 2011 9 42. Irs e file 2011 0 41. Irs e file 2011 1 40. Irs e file 2011 1 39. Irs e file 2011 2 38. Irs e file 2011 3 37. Irs e file 2011 4 36. Irs e file 2011 5 35. Irs e file 2011 6 75 43. Irs e file 2011 8 42. Irs e file 2011 9 42. Irs e file 2011 0 41. Irs e file 2011 0 40. Irs e file 2011 1 39. Irs e file 2011 2 38. Irs e file 2011 3 37. Irs e file 2011 4 36. Irs e file 2011 5 35. Irs e file 2011 6 76 43. Irs e file 2011 8 42. Irs e file 2011 9 41. Irs e file 2011 9 41. Irs e file 2011 0 40. Irs e file 2011 1 39. Irs e file 2011 1 38. Irs e file 2011 2 37. Irs e file 2011 3 36. Irs e file 2011 4 35. Irs e file 2011 5 77 43. Irs e file 2011 8 42. Irs e file 2011 9 41. Irs e file 2011 9 41. Irs e file 2011 0 40. Irs e file 2011 0 39. Irs e file 2011 1 38. Irs e file 2011 2 37. Irs e file 2011 3 36. Irs e file 2011 4 35. Irs e file 2011 5 78 43. Irs e file 2011 8 42. Irs e file 2011 8 41. Irs e file 2011 9 40. Irs e file 2011 9 40. Irs e file 2011 0 39. Irs e file 2011 1 38. Irs e file 2011 2 37. Irs e file 2011 2 36. Irs e file 2011 3 35. Irs e file 2011 4 79 43. Irs e file 2011 8 42. Irs e file 2011 8 41. Irs e file 2011 9 40. Irs e file 2011 9 40. Irs e file 2011 0 39. Irs e file 2011 1 38. Irs e file 2011 1 37. Irs e file 2011 2 36. Irs e file 2011 3 35. Irs e file 2011 4 80 43. Irs e file 2011 7 42. Irs e file 2011 8 41. Irs e file 2011 8 40. Irs e file 2011 9 40. Irs e file 2011 0 39. Irs e file 2011 0 38. Irs e file 2011 1 37. Irs e file 2011 2 36. Irs e file 2011 3 35. Irs e file 2011 4 81 43. Irs e file 2011 7 42. Irs e file 2011 8 41. Irs e file 2011 8 40. Irs e file 2011 9 39. Irs e file 2011 9 39. Irs e file 2011 0 38. Irs e file 2011 1 37. Irs e file 2011 2 36. Irs e file 2011 2 35. Irs e file 2011 3 82 43. Irs e file 2011 7 42. Irs e file 2011 8 41. Irs e file 2011 8 40. Irs e file 2011 9 39. Irs e file 2011 9 39. Irs e file 2011 0 38. Irs e file 2011 1 37. Irs e file 2011 1 36. Irs e file 2011 2 35. Irs e file 2011 3 83 43. Irs e file 2011 7 42. Irs e file 2011 8 41. Irs e file 2011 8 40. Irs e file 2011 9 39. Irs e file 2011 9 39. Irs e file 2011 0 38. Irs e file 2011 0 37. Irs e file 2011 1 36. Irs e file 2011 2 35. Irs e file 2011 3 84 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 8 40. Irs e file 2011 8 39. Irs e file 2011 9 39. Irs e file 2011 0 38. Irs e file 2011 0 37. Irs e file 2011 1 36. Irs e file 2011 2 35. Irs e file 2011 3 85 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 8 40. Irs e file 2011 8 39. Irs e file 2011 9 38. Irs e file 2011 9 38. Irs e file 2011 0 37. Irs e file 2011 1 36. Irs e file 2011 2 35. Irs e file 2011 2 86 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 8 40. Irs e file 2011 8 39. Irs e file 2011 9 38. Irs e file 2011 9 38. Irs e file 2011 0 37. Irs e file 2011 1 36. Irs e file 2011 1 35. Irs e file 2011 2 87 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 8 40. Irs e file 2011 8 39. Irs e file 2011 9 38. Irs e file 2011 9 38. Irs e file 2011 0 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 2 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 8 40. Irs e file 2011 8 39. Irs e file 2011 9 38. Irs e file 2011 9 38. Irs e file 2011 0 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 2 89 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 38. Irs e file 2011 0 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 2 90 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 38. Irs e file 2011 0 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 2 91 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 2 92 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 1 93 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 1 94 43. Irs e file 2011 7 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 1 95 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 1 96 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 1 97 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 1 35. Irs e file 2011 1 98 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 99 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 100 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 101 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 102 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 103 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 9 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 104 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 105 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 106 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 107 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 108 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 8 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 109 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 110 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 111 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 112 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 113 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 114 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 115+ 43. Irs e file 2011 6 42. Irs e file 2011 7 41. Irs e file 2011 7 40. Irs e file 2011 7 39. Irs e file 2011 8 38. Irs e file 2011 8 37. Irs e file 2011 9 37. Irs e file 2011 0 36. Irs e file 2011 0 35. Irs e file 2011 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Irs e file 2011 4 40. Irs e file 2011 0 39. Irs e file 2011 5 39. Irs e file 2011 1 38. Irs e file 2011 7 38. Irs e file 2011 3 38. Irs e file 2011 0 37. Irs e file 2011 6 37. Irs e file 2011 3 37. Irs e file 2011 1 51 40. Irs e file 2011 0 39. Irs e file 2011 5 39. Irs e file 2011 0 38. Irs e file 2011 5 38. Irs e file 2011 1 37. Irs e file 2011 7 37. Irs e file 2011 4 37. Irs e file 2011 0 36. Irs e file 2011 7 36. Irs e file 2011 4 52 39. Irs e file 2011 5 39. Irs e file 2011 0 38. Irs e file 2011 5 38. Irs e file 2011 0 37. Irs e file 2011 6 37. Irs e file 2011 2 36. Irs e file 2011 8 36. Irs e file 2011 4 36. Irs e file 2011 0 35. Irs e file 2011 7 53 39. Irs e file 2011 1 38. Irs e file 2011 5 38. Irs e file 2011 0 37. Irs e file 2011 5 37. Irs e file 2011 1 36. Irs e file 2011 6 36. Irs e file 2011 2 35. Irs e file 2011 8 35. Irs e file 2011 4 35. Irs e file 2011 1 54 38. Irs e file 2011 7 38. Irs e file 2011 1 37. Irs e file 2011 6 37. Irs e file 2011 1 36. Irs e file 2011 6 36. Irs e file 2011 1 35. Irs e file 2011 7 35. Irs e file 2011 2 34. Irs e file 2011 8 34. Irs e file 2011 5 55 38. Irs e file 2011 3 37. Irs e file 2011 7 37. Irs e file 2011 2 36. Irs e file 2011 6 36. Irs e file 2011 1 35. Irs e file 2011 6 35. Irs e file 2011 1 34. Irs e file 2011 7 34. Irs e file 2011 3 33. Irs e file 2011 9 56 38. Irs e file 2011 0 37. Irs e file 2011 4 36. Irs e file 2011 8 36. Irs e file 2011 2 35. Irs e file 2011 7 35. Irs e file 2011 1 34. Irs e file 2011 7 34. Irs e file 2011 2 33. Irs e file 2011 7 33. Irs e file 2011 3 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Irs e file 2011 6 37. Irs e file 2011 0 36. Irs e file 2011 4 35. Irs e file 2011 8 35. Irs e file 2011 2 34. Irs e file 2011 7 34. Irs e file 2011 2 33. Irs e file 2011 7 33. Irs e file 2011 2 32. Irs e file 2011 8 58 37. Irs e file 2011 3 36. Irs e file 2011 7 36. Irs e file 2011 0 35. Irs e file 2011 4 34. Irs e file 2011 8 34. Irs e file 2011 3 33. Irs e file 2011 7 33. Irs e file 2011 2 32. Irs e file 2011 8 32. Irs e file 2011 3 59 37. Irs e file 2011 1 36. Irs e file 2011 4 35. Irs e file 2011 7 35. Irs e file 2011 1 34. Irs e file 2011 5 33. Irs e file 2011 9 33. Irs e file 2011 3 32. Irs e file 2011 8 32. Irs e file 2011 3 31. Irs e file 2011 8 60 36. Irs e file 2011 8 36. Irs e file 2011 1 35. Irs e file 2011 4 34. Irs e file 2011 8 34. Irs e file 2011 1 33. Irs e file 2011 5 32. Irs e file 2011 9 32. Irs e file 2011 4 31. Irs e file 2011 9 31. Irs e file 2011 3 61 36. Irs e file 2011 6 35. Irs e file 2011 8 35. Irs e file 2011 1 34. Irs e file 2011 5 33. Irs e file 2011 8 33. Irs e file 2011 2 32. Irs e file 2011 6 32. Irs e file 2011 0 31. Irs e file 2011 4 30. Irs e file 2011 9 62 36. Irs e file 2011 3 35. Irs e file 2011 6 34. Irs e file 2011 9 34. Irs e file 2011 2 33. Irs e file 2011 5 32. Irs e file 2011 9 32. Irs e file 2011 2 31. Irs e file 2011 6 31. Irs e file 2011 1 30. Irs e file 2011 5 63 36. Irs e file 2011 1 35. Irs e file 2011 4 34. Irs e file 2011 6 33. Irs e file 2011 9 33. Irs e file 2011 2 32. Irs e file 2011 6 31. Irs e file 2011 9 31. Irs e file 2011 3 30. Irs e file 2011 7 30. Irs e file 2011 1 64 35. Irs e file 2011 9 35. Irs e file 2011 2 34. Irs e file 2011 4 33. Irs e file 2011 7 33. Irs e file 2011 0 32. Irs e file 2011 3 31. Irs e file 2011 6 31. Irs e file 2011 0 30. Irs e file 2011 4 29. Irs e file 2011 8 65 35. Irs e file 2011 8 35. Irs e file 2011 0 34. Irs e file 2011 2 33. Irs e file 2011 5 32. Irs e file 2011 7 32. Irs e file 2011 0 31. Irs e file 2011 4 30. Irs e file 2011 7 30. Irs e file 2011 0 29. Irs e file 2011 4 66 35. Irs e file 2011 6 34. Irs e file 2011 8 34. Irs e file 2011 0 33. Irs e file 2011 3 32. Irs e file 2011 5 31. Irs e file 2011 8 31. Irs e file 2011 1 30. Irs e file 2011 4 29. Irs e file 2011 8 29. Irs e file 2011 1 67 35. Irs e file 2011 5 34. Irs e file 2011 7 33. Irs e file 2011 9 33. Irs e file 2011 1 32. Irs e file 2011 3 31. Irs e file 2011 6 30. Irs e file 2011 9 30. Irs e file 2011 2 29. Irs e file 2011 5 28. Irs e file 2011 8 68 35. Irs e file 2011 3 34. Irs e file 2011 5 33. Irs e file 2011 7 32. Irs e file 2011 9 32. Irs e file 2011 1 31. Irs e file 2011 4 30. Irs e file 2011 7 29. Irs e file 2011 9 29. Irs e file 2011 2 28. Irs e file 2011 6 69 35. Irs e file 2011 2 34. Irs e file 2011 4 33. Irs e file 2011 6 32. Irs e file 2011 8 32. Irs e file 2011 0 31. Irs e file 2011 2 30. Irs e file 2011 5 29. Irs e file 2011 7 29. Irs e file 2011 0 28. Irs e file 2011 3 70 35. Irs e file 2011 1 34. Irs e file 2011 3 33. Irs e file 2011 4 32. Irs e file 2011 6 31. Irs e file 2011 8 31. Irs e file 2011 1 30. Irs e file 2011 3 29. Irs e file 2011 5 28. Irs e file 2011 8 28. Irs e file 2011 1 71 35. Irs e file 2011 0 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 5 31. Irs e file 2011 7 30. Irs e file 2011 9 30. Irs e file 2011 1 29. Irs e file 2011 4 28. Irs e file 2011 6 27. Irs e file 2011 9 72 34. Irs e file 2011 9 34. Irs e file 2011 1 33. Irs e file 2011 2 32. Irs e file 2011 4 31. Irs e file 2011 6 30. Irs e file 2011 8 30. Irs e file 2011 0 29. Irs e file 2011 2 28. Irs e file 2011 4 27. Irs e file 2011 7 73 34. Irs e file 2011 8 34. Irs e file 2011 0 33. Irs e file 2011 1 32. Irs e file 2011 3 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 8 29. Irs e file 2011 1 28. Irs e file 2011 3 27. Irs e file 2011 5 74 34. Irs e file 2011 8 33. Irs e file 2011 9 33. Irs e file 2011 0 32. Irs e file 2011 2 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 7 28. Irs e file 2011 9 28. Irs e file 2011 1 27. Irs e file 2011 4 75 34. Irs e file 2011 7 33. Irs e file 2011 8 33. Irs e file 2011 0 32. Irs e file 2011 1 31. Irs e file 2011 3 30. Irs e file 2011 4 29. Irs e file 2011 6 28. Irs e file 2011 8 28. Irs e file 2011 0 27. Irs e file 2011 2 76 34. Irs e file 2011 6 33. Irs e file 2011 8 32. Irs e file 2011 9 32. Irs e file 2011 0 31. Irs e file 2011 2 30. Irs e file 2011 3 29. Irs e file 2011 5 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 1 77 34. Irs e file 2011 6 33. Irs e file 2011 7 32. Irs e file 2011 8 32. Irs e file 2011 0 31. Irs e file 2011 1 30. Irs e file 2011 3 29. Irs e file 2011 4 28. Irs e file 2011 6 27. Irs e file 2011 8 27. Irs e file 2011 0 78 34. Irs e file 2011 5 33. Irs e file 2011 6 32. Irs e file 2011 8 31. Irs e file 2011 9 31. Irs e file 2011 0 30. Irs e file 2011 2 29. Irs e file 2011 3 28. Irs e file 2011 5 27. Irs e file 2011 7 26. Irs e file 2011 9 79 34. Irs e file 2011 5 33. Irs e file 2011 6 32. Irs e file 2011 7 31. Irs e file 2011 8 31. Irs e file 2011 0 30. Irs e file 2011 1 29. Irs e file 2011 3 28. Irs e file 2011 4 27. Irs e file 2011 6 26. Irs e file 2011 8 80 34. Irs e file 2011 5 33. Irs e file 2011 6 32. Irs e file 2011 7 31. Irs e file 2011 8 30. Irs e file 2011 9 30. Irs e file 2011 1 29. Irs e file 2011 2 28. Irs e file 2011 4 27. Irs e file 2011 5 26. Irs e file 2011 7 81 34. Irs e file 2011 4 33. Irs e file 2011 5 32. Irs e file 2011 6 31. Irs e file 2011 8 30. Irs e file 2011 9 30. Irs e file 2011 0 29. Irs e file 2011 2 28. Irs e file 2011 3 27. Irs e file 2011 5 26. Irs e file 2011 6 82 34. Irs e file 2011 4 33. Irs e file 2011 5 32. Irs e file 2011 6 31. Irs e file 2011 7 30. Irs e file 2011 8 30. Irs e file 2011 0 29. Irs e file 2011 1 28. Irs e file 2011 3 27. Irs e file 2011 4 26. Irs e file 2011 6 83 34. Irs e file 2011 4 33. Irs e file 2011 5 32. Irs e file 2011 6 31. Irs e file 2011 7 30. Irs e file 2011 8 29. Irs e file 2011 9 29. Irs e file 2011 1 28. Irs e file 2011 2 27. Irs e file 2011 4 26. Irs e file 2011 5 84 34. Irs e file 2011 3 33. Irs e file 2011 4 32. Irs e file 2011 5 31. Irs e file 2011 7 30. Irs e file 2011 8 29. Irs e file 2011 9 29. Irs e file 2011 0 28. Irs e file 2011 2 27. Irs e file 2011 3 26. Irs e file 2011 5 85 34. Irs e file 2011 3 33. Irs e file 2011 4 32. Irs e file 2011 5 31. Irs e file 2011 6 30. Irs e file 2011 7 29. Irs e file 2011 9 29. Irs e file 2011 0 28. Irs e file 2011 1 27. Irs e file 2011 3 26. Irs e file 2011 4 86 34. Irs e file 2011 3 33. Irs e file 2011 4 32. Irs e file 2011 5 31. Irs e file 2011 6 30. Irs e file 2011 7 29. Irs e file 2011 8 29. Irs e file 2011 0 28. Irs e file 2011 1 27. Irs e file 2011 2 26. Irs e file 2011 4 87 34. Irs e file 2011 3 33. Irs e file 2011 4 32. Irs e file 2011 5 31. Irs e file 2011 6 30. Irs e file 2011 7 29. Irs e file 2011 8 28. Irs e file 2011 9 28. Irs e file 2011 1 27. Irs e file 2011 2 26. Irs e file 2011 4 88 34. Irs e file 2011 3 33. Irs e file 2011 4 32. Irs e file 2011 5 31. Irs e file 2011 6 30. Irs e file 2011 7 29. Irs e file 2011 8 28. Irs e file 2011 9 28. Irs e file 2011 0 27. Irs e file 2011 2 26. Irs e file 2011 3 89 34. Irs e file 2011 3 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 7 29. Irs e file 2011 8 28. Irs e file 2011 9 28. Irs e file 2011 0 27. Irs e file 2011 2 26. Irs e file 2011 3 90 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 8 28. Irs e file 2011 9 28. Irs e file 2011 0 27. Irs e file 2011 1 26. Irs e file 2011 3 91 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 9 28. Irs e file 2011 0 27. Irs e file 2011 1 26. Irs e file 2011 3 92 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 28. Irs e file 2011 0 27. Irs e file 2011 1 26. Irs e file 2011 2 93 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 28. Irs e file 2011 0 27. Irs e file 2011 1 26. Irs e file 2011 2 94 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 1 26. Irs e file 2011 2 95 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 1 26. Irs e file 2011 2 96 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 2 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 2 98 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 2 99 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 2 100 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 101 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 5 30. Irs e file 2011 6 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 102 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 103 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 7 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 104 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 4 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 105 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 106 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 107 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 108 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 8 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 109 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 110 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 111 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 112 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 113 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 114 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 115+ 34. Irs e file 2011 2 33. Irs e file 2011 3 32. Irs e file 2011 3 31. Irs e file 2011 4 30. Irs e file 2011 5 29. Irs e file 2011 6 28. Irs e file 2011 7 27. Irs e file 2011 9 27. Irs e file 2011 0 26. Irs e file 2011 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Irs e file 2011 9 30. Irs e file 2011 4 30. Irs e file 2011 0 29. Irs e file 2011 6 29. Irs e file 2011 2 28. Irs e file 2011 8 28. Irs e file 2011 5 28. Irs e file 2011 2 27. Irs e file 2011 9 27. Irs e file 2011 6 61 30. Irs e file 2011 4 29. Irs e file 2011 9 29. Irs e file 2011 5 29. Irs e file 2011 0 28. Irs e file 2011 6 28. Irs e file 2011 3 27. Irs e file 2011 9 27. Irs e file 2011 6 27. Irs e file 2011 3 27. Irs e file 2011 0 62 30. Irs e file 2011 0 29. Irs e file 2011 5 29. Irs e file 2011 0 28. Irs e file 2011 5 28. Irs e file 2011 1 27. Irs e file 2011 7 27. Irs e file 2011 3 27. Irs e file 2011 0 26. Irs e file 2011 7 26. Irs e file 2011 4 63 29. Irs e file 2011 6 29. Irs e file 2011 0 28. Irs e file 2011 5 28. Irs e file 2011 1 27. Irs e file 2011 6 27. Irs e file 2011 2 26. Irs e file 2011 8 26. Irs e file 2011 4 26. Irs e file 2011 1 25. Irs e file 2011 7 64 29. Irs e file 2011 2 28. Irs e file 2011 6 28. Irs e file 2011 1 27. Irs e file 2011 6 27. Irs e file 2011 1 26. Irs e file 2011 7 26. Irs e file 2011 3 25. Irs e file 2011 9 25. Irs e file 2011 5 25. Irs e file 2011 2 65 28. Irs e file 2011 8 28. Irs e file 2011 3 27. Irs e file 2011 7 27. Irs e file 2011 2 26. Irs e file 2011 7 26. Irs e file 2011 2 25. Irs e file 2011 8 25. Irs e file 2011 4 25. Irs e file 2011 0 24. Irs e file 2011 6 66 28. Irs e file 2011 5 27. Irs e file 2011 9 27. Irs e file 2011 3 26. Irs e file 2011 8 26. Irs e file 2011 3 25. Irs e file 2011 8 25. Irs e file 2011 3 24. Irs e file 2011 9 24. Irs e file 2011 5 24. Irs e file 2011 1 67 28. Irs e file 2011 2 27. Irs e file 2011 6 27. Irs e file 2011 0 26. Irs e file 2011 4 25. Irs e file 2011 9 25. Irs e file 2011 4 24. Irs e file 2011 9 24. Irs e file 2011 4 24. Irs e file 2011 0 23. Irs e file 2011 6 68 27. Irs e file 2011 9 27. Irs e file 2011 3 26. Irs e file 2011 7 26. Irs e file 2011 1 25. Irs e file 2011 5 25. Irs e file 2011 0 24. Irs e file 2011 5 24. Irs e file 2011 0 23. Irs e file 2011 5 23. Irs e file 2011 1 69 27. Irs e file 2011 6 27. Irs e file 2011 0 26. Irs e file 2011 4 25. Irs e file 2011 7 25. Irs e file 2011 2 24. Irs e file 2011 6 24. Irs e file 2011 1 23. Irs e file 2011 6 23. Irs e file 2011 1 22. Irs e file 2011 6 70 27. Irs e file 2011 4 26. Irs e file 2011 7 26. Irs e file 2011 1 25. Irs e file 2011 4 24. Irs e file 2011 8 24. Irs e file 2011 3 23. Irs e file 2011 7 23. Irs e file 2011 2 22. Irs e file 2011 7 22. Irs e file 2011 2 71 27. Irs e file 2011 2 26. Irs e file 2011 5 25. Irs e file 2011 8 25. Irs e file 2011 2 24. Irs e file 2011 5 23. Irs e file 2011 9 23. Irs e file 2011 4 22. Irs e file 2011 8 22. Irs e file 2011 3 21. Irs e file 2011 8 72 27. Irs e file 2011 0 26. Irs e file 2011 3 25. Irs e file 2011 6 24. Irs e file 2011 9 24. Irs e file 2011 3 23. Irs e file 2011 7 23. Irs e file 2011 1 22. Irs e file 2011 5 22. Irs e file 2011 0 21. Irs e file 2011 4 73 26. Irs e file 2011 8 26. Irs e file 2011 1 25. Irs e file 2011 4 24. Irs e file 2011 7 24. Irs e file 2011 0 23. Irs e file 2011 4 22. Irs e file 2011 8 22. Irs e file 2011 2 21. Irs e file 2011 6 21. Irs e file 2011 1 74 26. Irs e file 2011 6 25. Irs e file 2011 9 25. Irs e file 2011 2 24. Irs e file 2011 5 23. Irs e file 2011 8 23. Irs e file 2011 1 22. Irs e file 2011 5 21. Irs e file 2011 9 21. Irs e file 2011 3 20. Irs e file 2011 8 75 26. Irs e file 2011 5 25. Irs e file 2011 7 25. Irs e file 2011 0 24. Irs e file 2011 3 23. Irs e file 2011 6 22. Irs e file 2011 9 22. Irs e file 2011 3 21. Irs e file 2011 6 21. Irs e file 2011 0 20. Irs e file 2011 5 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Irs e file 2011 3 25. Irs e file 2011 6 24. Irs e file 2011 8 24. Irs e file 2011 1 23. Irs e file 2011 4 22. Irs e file 2011 7 22. Irs e file 2011 0 21. Irs e file 2011 4 20. Irs e file 2011 8 20. Irs e file 2011 2 77 26. Irs e file 2011 2 25. Irs e file 2011 4 24. Irs e file 2011 7 23. Irs e file 2011 9 23. Irs e file 2011 2 22. Irs e file 2011 5 21. Irs e file 2011 8 21. Irs e file 2011 2 20. Irs e file 2011 6 19. Irs e file 2011 9 78 26. Irs e file 2011 1 25. Irs e file 2011 3 24. Irs e file 2011 6 23. Irs e file 2011 8 23. Irs e file 2011 1 22. Irs e file 2011 4 21. Irs e file 2011 7 21. Irs e file 2011 0 20. Irs e file 2011 3 19. Irs e file 2011 7 79 26. Irs e file 2011 0 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 7 22. Irs e file 2011 9 22. Irs e file 2011 2 21. Irs e file 2011 5 20. Irs e file 2011 8 20. Irs e file 2011 1 19. Irs e file 2011 5 80 25. Irs e file 2011 9 25. Irs e file 2011 1 24. Irs e file 2011 3 23. Irs e file 2011 6 22. Irs e file 2011 8 22. Irs e file 2011 1 21. Irs e file 2011 3 20. Irs e file 2011 6 20. Irs e file 2011 0 19. Irs e file 2011 3 81 25. Irs e file 2011 8 25. Irs e file 2011 0 24. Irs e file 2011 2 23. Irs e file 2011 4 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 2 20. Irs e file 2011 5 19. Irs e file 2011 8 19. Irs e file 2011 1 82 25. Irs e file 2011 8 24. Irs e file 2011 9 24. Irs e file 2011 1 23. Irs e file 2011 4 22. Irs e file 2011 6 21. Irs e file 2011 8 21. Irs e file 2011 1 20. Irs e file 2011 4 19. Irs e file 2011 7 19. Irs e file 2011 0 83 25. Irs e file 2011 7 24. Irs e file 2011 9 24. Irs e file 2011 1 23. Irs e file 2011 3 22. Irs e file 2011 5 21. Irs e file 2011 7 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 5 18. Irs e file 2011 8 84 25. Irs e file 2011 6 24. Irs e file 2011 8 24. Irs e file 2011 0 23. Irs e file 2011 2 22. Irs e file 2011 4 21. Irs e file 2011 6 20. Irs e file 2011 9 20. Irs e file 2011 1 19. Irs e file 2011 4 18. Irs e file 2011 7 85 25. Irs e file 2011 6 24. Irs e file 2011 8 23. Irs e file 2011 9 23. Irs e file 2011 1 22. Irs e file 2011 3 21. Irs e file 2011 6 20. Irs e file 2011 8 20. Irs e file 2011 1 19. Irs e file 2011 3 18. Irs e file 2011 6 86 25. Irs e file 2011 5 24. Irs e file 2011 7 23. Irs e file 2011 9 23. Irs e file 2011 1 22. Irs e file 2011 3 21. Irs e file 2011 5 20. Irs e file 2011 7 20. Irs e file 2011 0 19. Irs e file 2011 2 18. Irs e file 2011 5 87 25. Irs e file 2011 5 24. Irs e file 2011 7 23. Irs e file 2011 8 23. Irs e file 2011 0 22. Irs e file 2011 2 21. Irs e file 2011 4 20. Irs e file 2011 7 19. Irs e file 2011 9 19. Irs e file 2011 2 18. Irs e file 2011 4 88 25. Irs e file 2011 5 24. Irs e file 2011 6 23. Irs e file 2011 8 23. Irs e file 2011 0 22. Irs e file 2011 2 21. Irs e file 2011 4 20. Irs e file 2011 6 19. Irs e file 2011 8 19. Irs e file 2011 1 18. Irs e file 2011 3 89 25. Irs e file 2011 4 24. Irs e file 2011 6 23. Irs e file 2011 8 22. Irs e file 2011 9 22. Irs e file 2011 1 21. Irs e file 2011 3 20. Irs e file 2011 5 19. Irs e file 2011 8 19. Irs e file 2011 0 18. Irs e file 2011 3 90 25. Irs e file 2011 4 24. Irs e file 2011 6 23. Irs e file 2011 7 22. Irs e file 2011 9 22. Irs e file 2011 1 21. Irs e file 2011 3 20. Irs e file 2011 5 19. Irs e file 2011 7 19. Irs e file 2011 0 18. Irs e file 2011 2 91 25. Irs e file 2011 4 24. Irs e file 2011 5 23. Irs e file 2011 7 22. Irs e file 2011 9 22. Irs e file 2011 1 21. Irs e file 2011 3 20. Irs e file 2011 5 19. Irs e file 2011 7 18. Irs e file 2011 9 18. Irs e file 2011 2 92 25. Irs e file 2011 4 24. Irs e file 2011 5 23. Irs e file 2011 7 22. Irs e file 2011 9 22. Irs e file 2011 0 21. Irs e file 2011 2 20. Irs e file 2011 4 19. Irs e file 2011 6 18. Irs e file 2011 9 18. Irs e file 2011 1 93 25. Irs e file 2011 4 24. Irs e file 2011 5 23. Irs e file 2011 7 22. Irs e file 2011 8 22. Irs e file 2011 0 21. Irs e file 2011 2 20. Irs e file 2011 4 19. Irs e file 2011 6 18. Irs e file 2011 8 18. Irs e file 2011 1 94 25. Irs e file 2011 3 24. Irs e file 2011 5 23. Irs e file 2011 6 22. Irs e file 2011 8 22. Irs e file 2011 0 21. Irs e file 2011 2 20. Irs e file 2011 4 19. Irs e file 2011 6 18. Irs e file 2011 8 18. Irs e file 2011 0 95 25. Irs e file 2011 3 24. Irs e file 2011 5 23. Irs e file 2011 6 22. Irs e file 2011 8 22. Irs e file 2011 0 21. Irs e file 2011 1 20. Irs e file 2011 3 19. Irs e file 2011 6 18. Irs e file 2011 8 18. Irs e file 2011 0 96 25. Irs e file 2011 3 24. Irs e file 2011 5 23. Irs e file 2011 6 22. Irs e file 2011 8 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 3 19. Irs e file 2011 5 18. Irs e file 2011 8 18. Irs e file 2011 0 97 25. Irs e file 2011 3 24. Irs e file 2011 5 23. Irs e file 2011 6 22. Irs e file 2011 8 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 3 19. Irs e file 2011 5 18. Irs e file 2011 7 18. Irs e file 2011 0 98 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 6 22. Irs e file 2011 8 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 3 19. Irs e file 2011 5 18. Irs e file 2011 7 17. Irs e file 2011 9 99 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 6 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 3 19. Irs e file 2011 5 18. Irs e file 2011 7 17. Irs e file 2011 9 100 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 6 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 3 19. Irs e file 2011 5 18. Irs e file 2011 7 17. Irs e file 2011 9 101 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 6 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 7 17. Irs e file 2011 9 102 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 6 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 1 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 9 103 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 6 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 9 104 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 105 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 106 25. Irs e file 2011 3 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 9 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 107 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 108 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 109 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 110 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 111 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 112 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 113 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 114 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 115+ 25. Irs e file 2011 2 24. Irs e file 2011 4 23. Irs e file 2011 5 22. Irs e file 2011 7 21. Irs e file 2011 8 21. Irs e file 2011 0 20. Irs e file 2011 2 19. Irs e file 2011 4 18. Irs e file 2011 6 17. Irs e file 2011 8 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Irs e file 2011 8 21. Irs e file 2011 3 20. Irs e file 2011 9 20. Irs e file 2011 6 20. Irs e file 2011 2 19. Irs e file 2011 9 19. Irs e file 2011 6 19. Irs e file 2011 4 19. Irs e file 2011 1 18. Irs e file 2011 9 71 21. Irs e file 2011 3 20. Irs e file 2011 9 20. Irs e file 2011 5 20. Irs e file 2011 1 19. Irs e file 2011 7 19. Irs e file 2011 4 19. Irs e file 2011 1 18. Irs e file 2011 8 18. Irs e file 2011 5 18. Irs e file 2011 3 72 20. Irs e file 2011 9 20. Irs e file 2011 5 20. Irs e file 2011 0 19. Irs e file 2011 6 19. Irs e file 2011 3 18. Irs e file 2011 9 18. Irs e file 2011 6 18. Irs e file 2011 3 18. Irs e file 2011 0 17. Irs e file 2011 7 73 20. Irs e file 2011 6 20. Irs e file 2011 1 19. Irs e file 2011 6 19. Irs e file 2011 2 18. Irs e file 2011 8 18. Irs e file 2011 4 18. Irs e file 2011 1 17. Irs e file 2011 8 17. Irs e file 2011 5 17. Irs e file 2011 2 74 20. Irs e file 2011 2 19. Irs e file 2011 7 19. Irs e file 2011 3 18. Irs e file 2011 8 18. Irs e file 2011 4 18. Irs e file 2011 0 17. Irs e file 2011 6 17. Irs e file 2011 3 17. Irs e file 2011 0 16. Irs e file 2011 7 75 19. Irs e file 2011 9 19. Irs e file 2011 4 18. Irs e file 2011 9 18. Irs e file 2011 4 18. Irs e file 2011 0 17. Irs e file 2011 6 17. Irs e file 2011 2 16. Irs e file 2011 8 16. Irs e file 2011 5 16. Irs e file 2011 2 76 19. Irs e file 2011 6 19. Irs e file 2011 1 18. Irs e file 2011 6 18. Irs e file 2011 1 17. Irs e file 2011 6 17. Irs e file 2011 2 16. Irs e file 2011 8 16. Irs e file 2011 4 16. Irs e file 2011 0 15. Irs e file 2011 7 77 19. Irs e file 2011 4 18. Irs e file 2011 8 18. Irs e file 2011 3 17. Irs e file 2011 8 17. Irs e file 2011 3 16. Irs e file 2011 8 16. Irs e file 2011 4 16. Irs e file 2011 0 15. Irs e file 2011 6 15. Irs e file 2011 3 78 19. Irs e file 2011 1 18. Irs e file 2011 5 18. Irs e file 2011 0 17. Irs e file 2011 5 17. Irs e file 2011 0 16. Irs e file 2011 5 16. Irs e file 2011 0 15. Irs e file 2011 6 15. Irs e file 2011 2 14. Irs e file 2011 9 79 18. Irs e file 2011 9 18. Irs e file 2011 3 17. Irs e file 2011 7 17. Irs e file 2011 2 16. Irs e file 2011 7 16. Irs e file 2011 2 15. Irs e file 2011 7 15. Irs e file 2011 3 14. Irs e file 2011 9 14. Irs e file 2011 5 80 18. Irs e file 2011 7 18. Irs e file 2011 1 17. Irs e file 2011 5 16. Irs e file 2011 9 16. Irs e file 2011 4 15. Irs e file 2011 9 15. Irs e file 2011 4 15. Irs e file 2011 0 14. Irs e file 2011 5 14. Irs e file 2011 1 81 18. Irs e file 2011 5 17. Irs e file 2011 9 17. Irs e file 2011 3 16. Irs e file 2011 7 16. Irs e file 2011 2 15. Irs e file 2011 6 15. Irs e file 2011 1 14. Irs e file 2011 7 14. Irs e file 2011 2 13. Irs e file 2011 8 82 18. Irs e file 2011 3 17. Irs e file 2011 7 17. Irs e file 2011 1 16. Irs e file 2011 5 15. Irs e file 2011 9 15. Irs e file 2011 4 14. Irs e file 2011 9 14. Irs e file 2011 4 13. Irs e file 2011 9 13. Irs e file 2011 5 83 18. Irs e file 2011 2 17. Irs e file 2011 5 16. Irs e file 2011 9 16. Irs e file 2011 3 15. Irs e file 2011 7 15. Irs e file 2011 2 14. Irs e file 2011 7 14. Irs e file 2011 2 13. Irs e file 2011 7 13. Irs e file 2011 2 84 18. Irs e file 2011 0 17. Irs e file 2011 4 16. Irs e file 2011 7 16. Irs e file 2011 1 15. Irs e file 2011 5 15. Irs e file 2011 0 14. Irs e file 2011 4 13. Irs e file 2011 9 13. Irs e file 2011 4 13. Irs e file 2011 0 85 17. Irs e file 2011 9 17. Irs e file 2011 3 16. Irs e file 2011 6 16. Irs e file 2011 0 15. Irs e file 2011 4 14. Irs e file 2011 8 14. Irs e file 2011 3 13. Irs e file 2011 7 13. Irs e file 2011 2 12. Irs e file 2011 8 86 17. Irs e file 2011 8 17. Irs e file 2011 1 16. Irs e file 2011 5 15. Irs e file 2011 8 15. Irs e file 2011 2 14. Irs e file 2011 6 14. Irs e file 2011 1 13. Irs e file 2011 5 13. Irs e file 2011 0 12. Irs e file 2011 5 87 17. Irs e file 2011 7 17. Irs e file 2011 0 16. Irs e file 2011 4 15. Irs e file 2011 7 15. Irs e file 2011 1 14. Irs e file 2011 5 13. Irs e file 2011 9 13. Irs e file 2011 4 12. Irs e file 2011 9 12. Irs e file 2011 4 88 17. Irs e file 2011 6 16. Irs e file 2011 9 16. Irs e file 2011 3 15. Irs e file 2011 6 15. Irs e file 2011 0 14. Irs e file 2011 4 13. Irs e file 2011 8 13. Irs e file 2011 2 12. Irs e file 2011 7 12. Irs e file 2011 2 89 17. Irs e file 2011 6 16. Irs e file 2011 9 16. Irs e file 2011 2 15. Irs e file 2011 5 14. Irs e file 2011 9 14. Irs e file 2011 3 13. Irs e file 2011 7 13. Irs e file 2011 1 12. Irs e file 2011 6 12. Irs e file 2011 0 90 17. Irs e file 2011 5 16. Irs e file 2011 8 16. Irs e file 2011 1 15. Irs e file 2011 4 14. Irs e file 2011 8 14. Irs e file 2011 2 13. Irs e file 2011 6 13. Irs e file 2011 0 12. Irs e file 2011 4 11. Irs e file 2011 9 91 17. Irs e file 2011 4 16. Irs e file 2011 7 16. Irs e file 2011 0 15. Irs e file 2011 4 14. Irs e file 2011 7 14. Irs e file 2011 1 13. Irs e file 2011 5 12. Irs e file 2011 9 12. Irs e file 2011 3 11. Irs e file 2011 8 92 17. Irs e file 2011 4 16. Irs e file 2011 7 16. Irs e file 2011 0 15. Irs e file 2011 3 14. Irs e file 2011 6 14. Irs e file 2011 0 13. Irs e file 2011 4 12. Irs e file 2011 8 12. Irs e file 2011 2 11. Irs e file 2011 7 93 17. Irs e file 2011 3 16. Irs e file 2011 6 15. Irs e file 2011 9 15. Irs e file 2011 2 14. Irs e file 2011 6 13. Irs e file 2011 9 13. Irs e file 2011 3 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 6 94 17. Irs e file 2011 3 16. Irs e file 2011 6 15. Irs e file 2011 9 15. Irs e file 2011 2 14. Irs e file 2011 5 13. Irs e file 2011 9 13. Irs e file 2011 2 12. Irs e file 2011 6 12. Irs e file 2011 0 11. Irs e file 2011 5 95 17. Irs e file 2011 3 16. Irs e file 2011 5 15. Irs e file 2011 8 15. Irs e file 2011 1 14. Irs e file 2011 5 13. Irs e file 2011 8 13. Irs e file 2011 2 12. Irs e file 2011 6 12. Irs e file 2011 0 11. Irs e file 2011 4 96 17. Irs e file 2011 2 16. Irs e file 2011 5 15. Irs e file 2011 8 15. Irs e file 2011 1 14. Irs e file 2011 4 13. Irs e file 2011 8 13. Irs e file 2011 1 12. Irs e file 2011 5 11. Irs e file 2011 9 11. Irs e file 2011 3 97 17. Irs e file 2011 2 16. Irs e file 2011 5 15. Irs e file 2011 8 15. Irs e file 2011 1 14. Irs e file 2011 4 13. Irs e file 2011 7 13. Irs e file 2011 1 12. Irs e file 2011 5 11. Irs e file 2011 9 11. Irs e file 2011 3 98 17. Irs e file 2011 2 16. Irs e file 2011 4 15. Irs e file 2011 7 15. Irs e file 2011 0 14. Irs e file 2011 3 13. Irs e file 2011 7 13. Irs e file 2011 0 12. Irs e file 2011 4 11. Irs e file 2011 8 11. Irs e file 2011 2 99 17. Irs e file 2011 2 16. Irs e file 2011 4 15. Irs e file 2011 7 15. Irs e file 2011 0 14. Irs e file 2011 3 13. Irs e file 2011 6 13. Irs e file 2011 0 12. Irs e file 2011 4 11. Irs e file 2011 8 11. Irs e file 2011 2 100 17. Irs e file 2011 1 16. Irs e file 2011 4 15. Irs e file 2011 7 15. Irs e file 2011 0 14. Irs e file 2011 3 13. Irs e file 2011 6 12. Irs e file 2011 9 12. Irs e file 2011 3 11. Irs e file 2011 7 11. Irs e file 2011 1 101 17. Irs e file 2011 1 16. Irs e file 2011 4 15. Irs e file 2011 6 14. Irs e file 2011 9 14. Irs e file 2011 2 13. Irs e file 2011 6 12. Irs e file 2011 9 12. Irs e file 2011 3 11. Irs e file 2011 7 11. Irs e file 2011 1 102 17. Irs e file 2011 1 16. Irs e file 2011 4 15. Irs e file 2011 6 14. Irs e file 2011 9 14. Irs e file 2011 2 13. Irs e file 2011 5 12. Irs e file 2011 9 12. Irs e file 2011 2 11. Irs e file 2011 6 11. Irs e file 2011 0 103 17. Irs e file 2011 1 16. Irs e file 2011 3 15. Irs e file 2011 6 14. Irs e file 2011 9 14. Irs e file 2011 2 13. Irs e file 2011 5 12. Irs e file 2011 9 12. Irs e file 2011 2 11. Irs e file 2011 6 11. Irs e file 2011 0 104 17. Irs e file 2011 1 16. Irs e file 2011 3 15. Irs e file 2011 6 14. Irs e file 2011 9 14. Irs e file 2011 2 13. Irs e file 2011 5 12. Irs e file 2011 8 12. Irs e file 2011 2 11. Irs e file 2011 6 11. Irs e file 2011 0 105 17. Irs e file 2011 1 16. Irs e file 2011 3 15. Irs e file 2011 6 14. Irs e file 2011 9 14. Irs e file 2011 2 13. Irs e file 2011 5 12. Irs e file 2011 8 12. Irs e file 2011 2 11. Irs e file 2011 5 10. Irs e file 2011 9 106 17. Irs e file 2011 1 16. Irs e file 2011 3 15. Irs e file 2011 6 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 5 12. Irs e file 2011 8 12. Irs e file 2011 2 11. Irs e file 2011 5 10. Irs e file 2011 9 107 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 6 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 8 12. Irs e file 2011 1 11. Irs e file 2011 5 10. Irs e file 2011 9 108 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 8 12. Irs e file 2011 1 11. Irs e file 2011 5 10. Irs e file 2011 9 109 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 8 12. Irs e file 2011 1 11. Irs e file 2011 5 10. Irs e file 2011 9 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 5 10. Irs e file 2011 9 111 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 5 10. Irs e file 2011 8 112 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 5 10. Irs e file 2011 8 113 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 4 10. Irs e file 2011 8 114 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 4 10. Irs e file 2011 8 115+ 17. Irs e file 2011 0 16. Irs e file 2011 3 15. Irs e file 2011 5 14. Irs e file 2011 8 14. Irs e file 2011 1 13. Irs e file 2011 4 12. Irs e file 2011 7 12. Irs e file 2011 1 11. Irs e file 2011 4 10. Irs e file 2011 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Irs e file 2011 8 13. Irs e file 2011 4 13. Irs e file 2011 1 12. Irs e file 2011 8 12. Irs e file 2011 6 12. Irs e file 2011 3 12. Irs e file 2011 1 11. Irs e file 2011 9 11. Irs e file 2011 7 11. Irs e file 2011 5 81 13. Irs e file 2011 4 13. Irs e file 2011 1 12. Irs e file 2011 7 12. Irs e file 2011 4 12. Irs e file 2011 2 11. Irs e file 2011 9 11. Irs e file 2011 7 11. Irs e file 2011 4 11. Irs e file 2011 3 11. Irs e file 2011 1 82 13. Irs e file 2011 1 12. Irs e file 2011 7 12. Irs e file 2011 4 12. Irs e file 2011 1 11. Irs e file 2011 8 11. Irs e file 2011 5 11. Irs e file 2011 3 11. Irs e file 2011 0 10. Irs e file 2011 8 10. Irs e file 2011 6 83 12. Irs e file 2011 8 12. Irs e file 2011 4 12. Irs e file 2011 1 11. Irs e file 2011 7 11. Irs e file 2011 4 11. Irs e file 2011 1 10. Irs e file 2011 9 10. Irs e file 2011 6 10. Irs e file 2011 4 10. Irs e file 2011 2 84 12. Irs e file 2011 6 12. Irs e file 2011 2 11. Irs e file 2011 8 11. Irs e file 2011 4 11. Irs e file 2011 1 10. Irs e file 2011 8 10. Irs e file 2011 5 10. Irs e file 2011 3 10. Irs e file 2011 1 9. Irs e file 2011 9 85 12. Irs e file 2011 3 11. Irs e file 2011 9 11. Irs e file 2011 5 11. Irs e file 2011 1 10. Irs e file 2011 8 10. Irs e file 2011 5 10. Irs e file 2011 2 9. Irs e file 2011 9 9. Irs e file 2011 7 9. Irs e file 2011 5 86 12. Irs e file 2011 1 11. Irs e file 2011 7 11. Irs e file 2011 3 10. Irs e file 2011 9 10. Irs e file 2011 5 10. Irs e file 2011 2 9. Irs e file 2011 9 9. Irs e file 2011 6 9. Irs e file 2011 4 9. Irs e file 2011 2 87 11. Irs e file 2011 9 11. Irs e file 2011 4 11. Irs e file 2011 0 10. Irs e file 2011 6 10. Irs e file 2011 3 9. Irs e file 2011 9 9. Irs e file 2011 6 9. Irs e file 2011 4 9. Irs e file 2011 1 8. Irs e file 2011 9 88 11. Irs e file 2011 7 11. Irs e file 2011 3 10. Irs e file 2011 8 10. Irs e file 2011 4 10. Irs e file 2011 1 9. Irs e file 2011 7 9. Irs e file 2011 4 9. Irs e file 2011 1 8. Irs e file 2011 8 8. Irs e file 2011 6 89 11. Irs e file 2011 5 11. Irs e file 2011 1 10. Irs e file 2011 6 10. Irs e file 2011 2 9. Irs e file 2011 9 9. Irs e file 2011 5 9. Irs e file 2011 2 8. Irs e file 2011 9 8. Irs e file 2011 6 8. Irs e file 2011 3 90 11. Irs e file 2011 4 10. Irs e file 2011 9 10. Irs e file 2011 5 10. Irs e file 2011 1 9. Irs e file 2011 7 9. Irs e file 2011 3 9. Irs e file 2011 0 8. Irs e file 2011 6 8. Irs e file 2011 3 8. Irs e file 2011 1 91 11. Irs e file 2011 3 10. Irs e file 2011 8 10. Irs e file 2011 3 9. Irs e file 2011 9 9. Irs e file 2011 5 9. Irs e file 2011 1 8. Irs e file 2011 8 8. Irs e file 2011 4 8. Irs e file 2011 1 7. Irs e file 2011 9 92 11. Irs e file 2011 2 10. Irs e file 2011 7 10. Irs e file 2011 2 9. Irs e file 2011 8 9. Irs e file 2011 3 9. Irs e file 2011 0 8. Irs e file 2011 6 8. Irs e file 2011 3 8. Irs e file 2011 0 7. Irs e file 2011 7 93 11. Irs e file 2011 1 10. Irs e file 2011 6 10. Irs e file 2011 1 9. Irs e file 2011 6 9. Irs e file 2011 2 8. Irs e file 2011 8 8. Irs e file 2011 5 8. Irs e file 2011 1 7. Irs e file 2011 8 7. Irs e file 2011 5 94 11. Irs e file 2011 0 10. Irs e file 2011 5 10. Irs e file 2011 0 9. Irs e file 2011 5 9. Irs e file 2011 1 8. Irs e file 2011 7 8. Irs e file 2011 3 8. Irs e file 2011 0 7. Irs e file 2011 6 7. Irs e file 2011 3 95 10. Irs e file 2011 9 10. Irs e file 2011 4 9. Irs e file 2011 9 9. Irs e file 2011 4 9. Irs e file 2011 0 8. Irs e file 2011 6 8. Irs e file 2011 2 7. Irs e file 2011 8 7. Irs e file 2011 5 7. Irs e file 2011 2 96 10. Irs e file 2011 8 10. Irs e file 2011 3 9. Irs e file 2011 8 9. Irs e file 2011 3 8. Irs e file 2011 9 8. Irs e file 2011 5 8. Irs e file 2011 1 7. Irs e file 2011 7 7. Irs e file 2011 4 7. Irs e file 2011 1 97 10. Irs e file 2011 7 10. Irs e file 2011 2 9. Irs e file 2011 7 9. Irs e file 2011 2 8. Irs e file 2011 8 8. Irs e file 2011 4 8. Irs e file 2011 0 7. Irs e file 2011 6 7. Irs e file 2011 3 6. Irs e file 2011 9 98 10. Irs e file 2011 7 10. Irs e file 2011 1 9. Irs e file 2011 6 9. Irs e file 2011 2 8. Irs e file 2011 7 8. Irs e file 2011 3 7. Irs e file 2011 9 7. Irs e file 2011 5 7. Irs e file 2011 1 6. Irs e file 2011 8 99 10. Irs e file 2011 6 10. Irs e file 2011 1 9. Irs e file 2011 6 9. Irs e file 2011 1 8. Irs e file 2011 6 8. Irs e file 2011 2 7. Irs e file 2011 8 7. Irs e file 2011 4 7. Irs e file 2011 0 6. Irs e file 2011 7 100 10. Irs e file 2011 6 10. Irs e file 2011 0 9. Irs e file 2011 5 9. Irs e file 2011 0 8. Irs e file 2011 5 8. Irs e file 2011 1 7. Irs e file 2011 7 7. Irs e file 2011 3 6. Irs e file 2011 9 6. Irs e file 2011 6 101 10. Irs e file 2011 5 10. Irs e file 2011 0 9. Irs e file 2011 4 9. Irs e file 2011 0 8. Irs e file 2011 5 8. Irs e file 2011 0 7. Irs e file 2011 6 7. Irs e file 2011 2 6. Irs e file 2011 9 6. Irs e file 2011 5 102 10. Irs e file 2011 5 9. Irs e file 2011 9 9. Irs e file 2011 4 8. Irs e file 2011 9 8. Irs e file 2011 4 8. Irs e file 2011 0 7. Irs e file 2011 5 7. Irs e file 2011 1 6. Irs e file 2011 8 6. Irs e file 2011 4 103 10. Irs e file 2011 4 9. Irs e file 2011 9 9. Irs e file 2011 4 8. Irs e file 2011 8 8. Irs e file 2011 4 7. Irs e file 2011 9 7. Irs e file 2011 5 7. Irs e file 2011 1 6. Irs e file 2011 7 6. Irs e file 2011 3 104 10. Irs e file 2011 4 9. Irs e file 2011 8 9. Irs e file 2011 3 8. Irs e file 2011 8 8. Irs e file 2011 3 7. Irs e file 2011 9 7. Irs e file 2011 4 7. Irs e file 2011 0 6. Irs e file 2011 6 6. Irs e file 2011 3 105 10. Irs e file 2011 4 9. Irs e file 2011 8 9. Irs e file 2011 3 8. Irs e file 2011 8 8. Irs e file 2011 3 7. Irs e file 2011 8 7. Irs e file 2011 4 7. Irs e file 2011 0 6. Irs e file 2011 6 6. Irs e file 2011 2 106 10. Irs e file 2011 3 9. Irs e file 2011 8 9. Irs e file 2011 2 8. Irs e file 2011 7 8. Irs e file 2011 2 7. Irs e file 2011 8 7. Irs e file 2011 3 6. Irs e file 2011 9 6. Irs e file 2011 5 6. Irs e file 2011 2 107 10. Irs e file 2011 3 9. Irs e file 2011 8 9. Irs e file 2011 2 8. Irs e file 2011 7 8. Irs e file 2011 2 7. Irs e file 2011 7 7. Irs e file 2011 3 6. Irs e file 2011 9 6. Irs e file 2011 5 6. Irs e file 2011 1 108 10. Irs e file 2011 3 9. Irs e file 2011 7 9. Irs e file 2011 2 8. Irs e file 2011 7 8. Irs e file 2011 2 7. Irs e file 2011 7 7. Irs e file 2011 3 6. Irs e file 2011 8 6. Irs e file 2011 4 6. Irs e file 2011 1 109 10. Irs e file 2011 3 9. Irs e file 2011 7 9. Irs e file 2011 2 8. Irs e file 2011 7 8. Irs e file 2011 2 7. Irs e file 2011 7 7. Irs e file 2011 2 6. Irs e file 2011 8 6. Irs e file 2011 4 6. Irs e file 2011 0 110 10. Irs e file 2011 3 9. Irs e file 2011 7 9. Irs e file 2011 2 8. Irs e file 2011 6 8. Irs e file 2011 1 7. Irs e file 2011 7 7. Irs e file 2011 2 6. Irs e file 2011 8 6. Irs e file 2011 4 6. Irs e file 2011 0 111 10. Irs e file 2011 3 9. Irs e file 2011 7 9. Irs e file 2011 1 8. Irs e file 2011 6 8. Irs e file 2011 1 7. Irs e file 2011 6 7. Irs e file 2011 2 6. Irs e file 2011 8 6. Irs e file 2011 3 6. Irs e file 2011 0 112 10. Irs e file 2011 2 9. Irs e file 2011 7 9. Irs e file 2011 1 8. Irs e file 2011 6 8. Irs e file 2011 1 7. Irs e file 2011 6 7. Irs e file 2011 2 6. Irs e file 2011 7 6. Irs e file 2011 3 5. Irs e file 2011 9 113 10. Irs e file 2011 2 9. Irs e file 2011 7 9. Irs e file 2011 1 8. Irs e file 2011 6 8. Irs e file 2011 1 7. Irs e file 2011 6 7. Irs e file 2011 2 6. Irs e file 2011 7 6. Irs e file 2011 3 5. Irs e file 2011 9 114 10. Irs e file 2011 2 9. Irs e file 2011 7 9. Irs e file 2011 1 8. Irs e file 2011 6 8. Irs e file 2011 1 7. Irs e file 2011 6 7. Irs e file 2011 1 6. Irs e file 2011 7 6. Irs e file 2011 3 5. Irs e file 2011 9 115+ 10. Irs e file 2011 2 9. Irs e file 2011 7 9. Irs e file 2011 1 8. Irs e file 2011 6 8. Irs e file 2011 1 7. Irs e file 2011 6 7. Irs e file 2011 1 6. Irs e file 2011 7 6. Irs e file 2011 3 5. Irs e file 2011 9 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Irs e file 2011 8 7. Irs e file 2011 6 7. Irs e file 2011 4 7. Irs e file 2011 2 7. Irs e file 2011 1 6. Irs e file 2011 9 6. Irs e file 2011 8 6. Irs e file 2011 6 6. Irs e file 2011 5 6. Irs e file 2011 4 91 7. Irs e file 2011 6 7. Irs e file 2011 4 7. Irs e file 2011 2 7. Irs e file 2011 0 6. Irs e file 2011 8 6. Irs e file 2011 7 6. Irs e file 2011 5 6. Irs e file 2011 4 6. Irs e file 2011 3 6. Irs e file 2011 1 92 7. Irs e file 2011 4 7. Irs e file 2011 2 7. Irs e file 2011 0 6. Irs e file 2011 8 6. Irs e file 2011 6 6. Irs e file 2011 4 6. Irs e file 2011 3 6. Irs e file 2011 1 6. Irs e file 2011 0 5. Irs e file 2011 9 93 7. Irs e file 2011 2 7. Irs e file 2011 0 6. Irs e file 2011 8 6. Irs e file 2011 6 6. Irs e file 2011 4 6. Irs e file 2011 2 6. Irs e file 2011 1 5. Irs e file 2011 9 5. Irs e file 2011 8 5. Irs e file 2011 6 94 7. Irs e file 2011 1 6. Irs e file 2011 8 6. Irs e file 2011 6 6. Irs e file 2011 4 6. Irs e file 2011 2 6. Irs e file 2011 0 5. Irs e file 2011 9 5. Irs e file 2011 7 5. Irs e file 2011 6 5. Irs e file 2011 4 95 6. Irs e file 2011 9 6. Irs e file 2011 7 6. Irs e file 2011 4 6. Irs e file 2011 2 6. Irs e file 2011 0 5. Irs e file 2011 8 5. Irs e file 2011 7 5. Irs e file 2011 5 5. Irs e file 2011 4 5. Irs e file 2011 2 96 6. Irs e file 2011 8 6. Irs e file 2011 5 6. Irs e file 2011 3 6. Irs e file 2011 1 5. Irs e file 2011 9 5. Irs e file 2011 7 5. Irs e file 2011 5 5. Irs e file 2011 3 5. Irs e file 2011 2 5. Irs e file 2011 0 97 6. Irs e file 2011 6 6. Irs e file 2011 4 6. Irs e file 2011 1 5. Irs e file 2011 9 5. Irs e file 2011 7 5. Irs e file 2011 5 5. Irs e file 2011 3 5. Irs e file 2011 2 5. Irs e file 2011 0 4. Irs e file 2011 9 98 6. Irs e file 2011 5 6. Irs e file 2011 3 6. Irs e file 2011 0 5. Irs e file 2011 8 5. Irs e file 2011 6 5. Irs e file 2011 4 5. Irs e file 2011 2 5. Irs e file 2011 0 4. Irs e file 2011 8 4. Irs e file 2011 7 99 6. Irs e file 2011 4 6. Irs e file 2011 1 5. Irs e file 2011 9 5. Irs e file 2011 6 5. Irs e file 2011 4 5. Irs e file 2011 2 5. Irs e file 2011 0 4. Irs e file 2011 9 4. Irs e file 2011 7 4. Irs e file 2011 5 100 6. Irs e file 2011 3 6. Irs e file 2011 0 5. Irs e file 2011 8 5. Irs e file 2011 5 5. Irs e file 2011 3 5. Irs e file 2011 1 4. Irs e file 2011 9 4. Irs e file 2011 7 4. Irs e file 2011 5 4. Irs e file 2011 4 101 6. Irs e file 2011 2 5. Irs e file 2011 9 5. Irs e file 2011 6 5. Irs e file 2011 4 5. Irs e file 2011 2 5. Irs e file 2011 0 4. Irs e file 2011 8 4. Irs e file 2011 6 4. Irs e file 2011 4 4. Irs e file 2011 2 102 6. Irs e file 2011 1 5. Irs e file 2011 8 5. Irs e file 2011 5 5. Irs e file 2011 3 5. Irs e file 2011 1 4. Irs e file 2011 8 4. Irs e file 2011 6 4. Irs e file 2011 4 4. Irs e file 2011 3 4. Irs e file 2011 1 103 6. Irs e file 2011 0 5. Irs e file 2011 7 5. Irs e file 2011 4 5. Irs e file 2011 2 5. Irs e file 2011 0 4. Irs e file 2011 7 4. Irs e file 2011 5 4. Irs e file 2011 3 4. Irs e file 2011 1 4. Irs e file 2011 0 104 5. Irs e file 2011 9 5. Irs e file 2011 6 5. Irs e file 2011 4 5. Irs e file 2011 1 4. Irs e file 2011 9 4. Irs e file 2011 6 4. Irs e file 2011 4 4. Irs e file 2011 2 4. Irs e file 2011 0 3. Irs e file 2011 8 105 5. Irs e file 2011 9 5. Irs e file 2011 6 5. Irs e file 2011 3 5. Irs e file 2011 0 4. Irs e file 2011 8 4. Irs e file 2011 5 4. Irs e file 2011 3 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 7 106 5. Irs e file 2011 8 5. Irs e file 2011 5 5. Irs e file 2011 2 4. Irs e file 2011 9 4. Irs e file 2011 7 4. Irs e file 2011 5 4. Irs e file 2011 2 4. Irs e file 2011 0 3. Irs e file 2011 8 3. Irs e file 2011 6 107 5. Irs e file 2011 8 5. Irs e file 2011 4 5. Irs e file 2011 1 4. Irs e file 2011 9 4. Irs e file 2011 6 4. Irs e file 2011 4 4. Irs e file 2011 2 3. Irs e file 2011 9 3. Irs e file 2011 7 3. Irs e file 2011 5 108 5. Irs e file 2011 7 5. Irs e file 2011 4 5. Irs e file 2011 1 4. Irs e file 2011 8 4. Irs e file 2011 6 4. Irs e file 2011 3 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 7 3. Irs e file 2011 5 109 5. Irs e file 2011 7 5. Irs e file 2011 3 5. Irs e file 2011 0 4. Irs e file 2011 8 4. Irs e file 2011 5 4. Irs e file 2011 3 4. Irs e file 2011 0 3. Irs e file 2011 8 3. Irs e file 2011 6 3. Irs e file 2011 4 110 5. Irs e file 2011 6 5. Irs e file 2011 3 5. Irs e file 2011 0 4. Irs e file 2011 7 4. Irs e file 2011 5 4. Irs e file 2011 2 4. Irs e file 2011 0 3. Irs e file 2011 8 3. Irs e file 2011 5 3. Irs e file 2011 3 111 5. Irs e file 2011 6 5. Irs e file 2011 3 5. Irs e file 2011 0 4. Irs e file 2011 7 4. Irs e file 2011 4 4. Irs e file 2011 2 3. Irs e file 2011 9 3. Irs e file 2011 7 3. Irs e file 2011 5 3. Irs e file 2011 3 112 5. Irs e file 2011 6 5. Irs e file 2011 3 4. Irs e file 2011 9 4. Irs e file 2011 7 4. Irs e file 2011 4 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 7 3. Irs e file 2011 5 3. Irs e file 2011 2 113 5. Irs e file 2011 6 5. Irs e file 2011 2 4. Irs e file 2011 9 4. Irs e file 2011 6 4. Irs e file 2011 4 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 6 3. Irs e file 2011 4 3. Irs e file 2011 2 114 5. Irs e file 2011 6 5. Irs e file 2011 2 4. Irs e file 2011 9 4. Irs e file 2011 6 4. Irs e file 2011 3 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 6 3. Irs e file 2011 4 3. Irs e file 2011 2 115+ 5. Irs e file 2011 5 5. Irs e file 2011 2 4. Irs e file 2011 9 4. Irs e file 2011 6 4. Irs e file 2011 3 4. Irs e file 2011 1 3. Irs e file 2011 8 3. Irs e file 2011 6 3. Irs e file 2011 4 3. Irs e file 2011 1 Appendix C. Irs e file 2011 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Irs e file 2011 2 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 8 3. Irs e file 2011 7 3. Irs e file 2011 5 3. Irs e file 2011 4 3. Irs e file 2011 3 3. Irs e file 2011 3 3. Irs e file 2011 2 101 4. Irs e file 2011 1 3. Irs e file 2011 9 3. Irs e file 2011 7 3. Irs e file 2011 6 3. Irs e file 2011 5 3. Irs e file 2011 4 3. Irs e file 2011 2 3. Irs e file 2011 1 3. Irs e file 2011 1 3. Irs e file 2011 0 102 3. Irs e file 2011 9 3. Irs e file 2011 7 3. Irs e file 2011 6 3. Irs e file 2011 4 3. Irs e file 2011 3 3. Irs e file 2011 2 3. Irs e file 2011 1 3. Irs e file 2011 0 2. Irs e file 2011 9 2. Irs e file 2011 8 103 3. Irs e file 2011 8 3. Irs e file 2011 6 3. Irs e file 2011 4 3. Irs e file 2011 3 3. Irs e file 2011 2 3. Irs e file 2011 0 2. Irs e file 2011 9 2. Irs e file 2011 8 2. Irs e file 2011 7 2. Irs e file 2011 6 104 3. Irs e file 2011 7 3. Irs e file 2011 5 3. Irs e file 2011 3 3. Irs e file 2011 2 3. Irs e file 2011 0 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 6 2. Irs e file 2011 5 2. Irs e file 2011 4 105 3. Irs e file 2011 5 3. Irs e file 2011 4 3. Irs e file 2011 2 3. Irs e file 2011 0 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 6 2. Irs e file 2011 5 2. Irs e file 2011 4 2. Irs e file 2011 3 106 3. Irs e file 2011 4 3. Irs e file 2011 2 3. Irs e file 2011 1 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 6 2. Irs e file 2011 4 2. Irs e file 2011 3 2. Irs e file 2011 2 2. Irs e file 2011 1 107 3. Irs e file 2011 3 3. Irs e file 2011 1 3. Irs e file 2011 0 2. Irs e file 2011 8 2. Irs e file 2011 6 2. Irs e file 2011 5 2. Irs e file 2011 3 2. Irs e file 2011 2 2. Irs e file 2011 1 2. Irs e file 2011 0 108 3. Irs e file 2011 3 3. Irs e file 2011 1 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 5 2. Irs e file 2011 4 2. Irs e file 2011 2 2. Irs e file 2011 1 1. Irs e file 2011 9 1. Irs e file 2011 8 109 3. Irs e file 2011 2 3. Irs e file 2011 0 2. Irs e file 2011 8 2. Irs e file 2011 6 2. Irs e file 2011 4 2. Irs e file 2011 3 2. Irs e file 2011 1 2. Irs e file 2011 0 1. Irs e file 2011 8 1. Irs e file 2011 7 110 3. Irs e file 2011 1 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 5 2. Irs e file 2011 3 2. Irs e file 2011 2 2. Irs e file 2011 0 1. Irs e file 2011 9 1. Irs e file 2011 7 1. Irs e file 2011 6 111 3. Irs e file 2011 1 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 5 2. Irs e file 2011 3 2. Irs e file 2011 1 1. Irs e file 2011 9 1. Irs e file 2011 8 1. Irs e file 2011 6 1. Irs e file 2011 5 112 3. Irs e file 2011 0 2. Irs e file 2011 8 2. Irs e file 2011 6 2. Irs e file 2011 4 2. Irs e file 2011 2 2. Irs e file 2011 0 1. Irs e file 2011 9 1. Irs e file 2011 7 1. Irs e file 2011 5 1. Irs e file 2011 4 113 3. Irs e file 2011 0 2. Irs e file 2011 8 2. Irs e file 2011 6 2. Irs e file 2011 4 2. Irs e file 2011 2 2. Irs e file 2011 0 1. Irs e file 2011 8 1. Irs e file 2011 6 1. Irs e file 2011 5 1. Irs e file 2011 3 114 3. Irs e file 2011 0 2. Irs e file 2011 7 2. Irs e file 2011 5 2. Irs e file 2011 3 2. Irs e file 2011 1 1. Irs e file 2011 9 1. Irs e file 2011 8 1. Irs e file 2011 6 1. Irs e file 2011 4 1. Irs e file 2011 3 115+ 2. Irs e file 2011 9 2. Irs e file 2011 7 2. Irs e file 2011 5 2. Irs e file 2011 3 2. Irs e file 2011 1 1. Irs e file 2011 9 1. Irs e file 2011 7 1. Irs e file 2011 5 1. Irs e file 2011 4 1. Irs e file 2011 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Irs e file 2011 5 1. Irs e file 2011 4 1. Irs e file 2011 3 1. Irs e file 2011 2 1. Irs e file 2011 1 1. Irs e file 2011 1         111 1. Irs e file 2011 4 1. Irs e file 2011 2 1. Irs e file 2011 1 1. Irs e file 2011 1 1. Irs e file 2011 0 1. Irs e file 2011 0         112 1. Irs e file 2011 3 1. Irs e file 2011 1 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0         113 1. Irs e file 2011 2 1. Irs e file 2011 1 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0         114 1. Irs e file 2011 1 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0         115+ 1. Irs e file 2011 1 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0 1. Irs e file 2011 0         Appendix C. Irs e file 2011 Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Irs e file 2011 4 93 9. Irs e file 2011 6 71 26. Irs e file 2011 5 94 9. Irs e file 2011 1 72 25. Irs e file 2011 6 95 8. Irs e file 2011 6 73 24. Irs e file 2011 7 96 8. Irs e file 2011 1 74 23. Irs e file 2011 8 97 7. Irs e file 2011 6 75 22. Irs e file 2011 9 98 7. Irs e file 2011 1 76 22. Irs e file 2011 0 99 6. Irs e file 2011 7 77 21. Irs e file 2011 2 100 6. Irs e file 2011 3 78 20. Irs e file 2011 3 101 5. Irs e file 2011 9 79 19. Irs e file 2011 5 102 5. Irs e file 2011 5 80 18. Irs e file 2011 7 103 5. Irs e file 2011 2 81 17. Irs e file 2011 9 104 4. Irs e file 2011 9 82 17. Irs e file 2011 1 105 4. Irs e file 2011 5 83 16. Irs e file 2011 3 106 4. Irs e file 2011 2 84 15. Irs e file 2011 5 107 3. Irs e file 2011 9 85 14. Irs e file 2011 8 108 3. Irs e file 2011 7 86 14. Irs e file 2011 1 109 3. Irs e file 2011 4 87 13. Irs e file 2011 4 110 3. Irs e file 2011 1 88 12. Irs e file 2011 7 111 2. Irs e file 2011 9 89 12. Irs e file 2011 0 112 2. Irs e file 2011 6 90 11. Irs e file 2011 4 113 2. Irs e file 2011 4 91 10. Irs e file 2011 8 114 2. Irs e file 2011 1 92 10. Irs e file 2011 2 115 and over 1. Irs e file 2011 9 Prev  Up  Next   Home   More Online Publications