ACTUARIAL VALUES

Unitrust Remainder
Factors — For One
Life, Two Lives,
and Terms Certain
Adjusted Payout
Rates From
2.2 Percent to
22.0 Percent
For Use in Income,
Estate, and Gift
Tax Purposes

Corrected Version

www.irs.gov

Publication 1458 (7-1999)
Catalog Number 10719U

Book
Beth
(Corrected Version)

ACTUARIAL
VALUES
Book Beth
(Corrected Version)

___________
Unitrust Remainder Factors
For One Life, Two Lives, and Terms Certain.
Adjusted Payout Rates From 2.2 Percent to 22.0 Percent.
For Use in Income, Estate, and Gift Tax Purposes.

This version contains corrected factors for Table Z.

Department of the Treasury
Internal Revenue Service
Publication 1458 (7-1999) Corrected Version
Catalog Number 10719U

TABLE OF CONTENTS

page
Use of Tables.......................................................................................................... iii

Text and Examples..................................................................................................iv

Section
1
2

3
4
5
6

Table U(1)
Table U(2)

Single life.......................................................................1
Last to Die Remainder Factors
Adjusted Payout Rates From 2.2 to 6.0 Percent............19
6.2 to 10.0 Percent........142
10.2 to 14.0 Percent......265
14.2 to 18.0 Percent......388
18.2 to 22.0 Percent......511
Table D
Term Certain Factors..................................................634
Table F
Payout Adjustment Factors.........................................639
Table Z
Commutation Factors.................................................689
Table 90CM Mortality Table...........................................................789

i

USE OF TABLES
The factors set forth in this publication involving life contingencies are derived from the
values of lx taken from the Life Table for the Total Population appearing as Table 1, in “U.S.
Decennial Life Tables for 1989-1991" published by the U.S. Department of Health and Human
Services, Public Health Service, National Center for Health Statistics. Table 1 appears in this
publication in Section 6, labeled as Table 90CM.
These factors are for the computation of interests in unitrusts. A unitrust is a trust
wherein the trustee is directed to pay annually a fixed percentage of the fair market value of the
trust computed each year, either for a life or lives or for a term of years, or for a combination of
lives and years. The fixed percentage is called the payout rate. If the payments are made other
than annually at the beginning of each year, the payout rate must be adjusted (using Table F) in
order to compute the unitrust interest involved.
The factors in Sections 1 through 3 and Section 5 are based on adjusted payout rates
ranging from 2.2 percent to 22.0 percent in intervals of 0.2 percent.
Table U(1), Section 1, contains factors for the present worth of the remainder interest in
a single life unitrust.
Table U(2), Section 2, contains factors for the present worth of the remainder interest in
a unitrust of $1.00 payable at the death of the last to die of two persons.
Table D, Section 3, contains factors for the present worth of a remainder interest in a
unitrust for a term certain.
Table F, Section 4, contains factors for computing adjusted payout rates for annual,
semiannual, quarterly, and weekly payment periods at interest rates from 2.2 percent to 22.0
percent.
U

U

O

_
U

Table Z, Section 5, contains commutation tables for Dx , Nx , and Mx , for computing
the retained interest in a unitrust payable for the shorter of one life or a term of years. EARLIER
COPIES OF THIS PUBLICATION CONTAINED INCORRECT FACTORS FOR TABLE Z.

THE FACTORS HAVE BEEN

CORRECTED FOR THIS VERSION.

Table 90CM, Section 6, is the underlying mortality table used to calculate factors
involving life contingencies.
All of the factors in this publication reflect annual compounding of interest.

iii

EXAMPLES
For the following examples, we assume that the unitrust pays out 7.0 percent per year
in equal quarterly installments at the end of each quarter. In addition, we assume that the
unitrust interest involved is valued at the section 7520 interest rate of 8.0 percent. Based on
these facts, the adjusted payout rate is 6.673 percent, determined as follows:
Applicable Interest Rate

=

8.0 %

Quarterly Payout Adjustment Factor
Table F(8.0)
= .953258
(First payment made at least 3 months but less than 4 months from annual valuation)
Annual Payout Percentage

=

7.0 %

Adjusted Payout Rate

=

7.0 % x 0.953258

=

6.673 %

A. Two Life Last-to-Die Factors
Example 1. On the first day of the year, a person who is nearest to age 65 contributes
$500,000 to a charitable remainder unitrust. The trust pays to him 7 percent per year of the
annually computed value of the trust assets, paid in equal quarterly installments at the end of
each quarter. After his death the trust makes the same payments to his wife (nearest to age
60) if she is then living, for such time as she survives him.
Under section 7520 of the Internal Revenue Code, if a charitable deduction is allowed for a
transfer of property to the trust, the taxpayer may elect to use either the section 7520 rate for
the month of transfer or the rate for either of the two preceding months. We assume the
taxpayer elects to use the rate of the month of transfer, 8.0 percent.
Remainder Factor, Table U(2), at 6.6 %
minus Remainder Factor, Table U(2), at 6.8 %
Difference

= 0.21494
= 0.20582
------------------= 0.00912

6.673 % - 6.600 %
-------------------------6.800 % - 6.600 %

X
= ----------0.00912

X

= 0.00333

Remainder factor at 6.6 %
minus X
Required Interpolated Remainder Factor at 6.673 %
times Initial Trust Corpus Value
Present Value of Remainder Interest

iv

= 0.21494
= 0.00333
----------------= 0.21161
= $500,000.00
---------------------= $105,805.00

B. Factors Involving One Life and a Term of Years
Example 2. On July 1st, a person transfers $300,000 to a Grantors Retained Unitrust
which pays 7.0 percent per year in equal quarterly installments at the end of each quarter for
10 years or until the prior death of the grantor, who is nearest to age 60. The section 7520
interest rate for July is 8.0 percent. In order to determine the present value of the grantors
retained interest in the trust, it will be necessary to perform two computations and interpolate
between the two results. The present value of the retained interest in the trust is $139,833.00
determined as follows:
First Computation:

Payout Rate

Equivalent Interest Rate Factor at 6.6 % Payout Rate

= 6.6 %
6.6 %
= ------------1 - 6.6 %
= 0.07066

Initial age
plus Term of years
Terminal age

= 60
= 10
--------= 70

O
U

N60 , Table Z (6.6)

= 14042.155

O

minus UN70 , Table Z (6.6)
Difference
U

D60 , Table Z(6.6)

Payout Interest Factor at 6.6 %
times Equivalent Interest Rate Factor at 6.6 %
First Payout Interest Factor, at 6.6 %

Second Computation:
Payout Rate
Using the same method as above, compute:
Second Payout Interest Factor, at 6.8 %

= 4735.0761
-------------------= 9307.0789
= 1422.2194
= 9307.0789 ÷ 1422.2194
= 6.54405
= 0.07066
----------------= 0.46240

= 6.8 %
= 0.47257

Using the interpolation method shown in example 1, interpolate between the Second Payout
Interest Factor of 0.47257 and the First Payout Interest Factor of 0.46240:
Required Interpolated Payout Interest Factor at 6.673 %
times Initial Trust Corpus Value
Present Value of Grantors Retained Interest

v

= 0.46611
= $300,000.00
---------------------= $139,833.00

Table U(1) - Based on Life Table 90CM

Section 1

Age

Adjusted Payout Rate
2.2% 2.4% 2.6% 2.8% 3.0% 3.2% 3.4% 3.6% 3.8% 4.0% 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4%

0

.20582 .18015 .15807 .13904 .12264 .10849 .09627 .08570 .07656 .06864 .06177 .05580 .05061 .04609 .04215 .03871 .03570

1

.20288 .17676 .15425 .13481 .11804 .10353 .09099 .08012 .07070 .06253 .05543 .04925 .04388 .03919 .03509 .03151 .02838

2

.20686 .18051 .15774 .13806 .12104 .10629 .09352 .08243 .07281 .06444 .05716 .05081 .04528 .04045 .03622 .03252 .02927

3

.21113 .18454 .16154 .14162 .12435 .10937 .09636 .08506 .07522 .06666 .05920 .05268 .04699 .04201 .03765 .03382 .03046

4

.21558 .18877 .16553 .14537 .12786 .11264 .09941 .08789 .07784 .06908 .06143 .05475 .04889 .04376 .03926 .03530 .03182

5

.22019 .19317 .16970 .14929 .13155 .11609 .10263 .09089 .08063 .07167 .06384 .05697 .05095 .04567 .04103 .03694 .03334

6

.22493 .19769 .17400 .15336 .13538 .11969 .10599 .09403 .08356 .07440 .06637 .05933 .05315 .04771 .04292 .03870 .03497

7

.22980 .20236 .17844 .15757 .13935 .12343 .10950 .09732 .08664 .07727 .06905 .06183 .05547 .04987 .04494 .04058 .03673

8

.23479 .20715 .18301 .16191 .14346 .12730 .11315 .10074 .08984 .08027 .07186 .06445 .05792 .05216 .04708 .04258 .03859

9

.23991 .21208 .18773 .16640 .14772 .13133 .11695 .10431 .09320 .08343 .07482 .06722 .06052 .05460 .04936 .04471 .04060

10

.24518 .21716 .19260 .17105 .15214 .13552 .12091 .10805 .09673 .08674 .07793 .07015 .06327 .05718 .05179 .04700 .04274

11

.25057 .22237 .19761 .17584 .15670 .13986 .12502 .11194 .10040 .09021 .08120 .07323 .06617 .05991 .05435 .04942 .04502

12

.25608 .22771 .20275 .18077 .16141 .14434 .12928 .11597 .10422 .09382 .08461 .07645 .06920 .06277 .05706 .05197 .04744

13

.26168 .23314 .20799 .18580 .16622 .14893 .13364 .12011 .10814 .09753 .08812 .07976 .07234 .06574 .05985 .05461 .04993

14

.26733 .23863 .21328 .19089 .17109 .15357 .13806 .12431 .11212 .10129 .09168 .08313 .07552 .06874 .06269 .05729 .05247

15

.27300 .24414 .21861 .19601 .17599 .15825 .14251 .12854 .11612 .10509 .09527 .08652 .07872 .07176 .06554 .05999 .05501

16

.27868 .24966 .22395 .20114 .18091 .16294 .14698 .13278 .12015 .10889 .09886 .08991 .08192 .07478 .06839 .06267 .05754

17

.28439 .25522 .22932 .20631 .18586 .16767 .15148 .13706 .12420 .11273 .10249 .09334 .08515 .07782 .07126 .06537 .06008

18

.29014 .26082 .23475 .21154 .19088 .17246 .15604 .14139 .12831 .11662 .10616 .09680 .08842 .08090 .07415 .06809 .06264

19

.29598 .26651 .24027 .21686 .19599 .17735 .16071 .14583 .13252 .12061 .10994 .10037 .09178 .08407 .07714 .07091 .06529

20

.30192 .27232 .24591 .22231 .20123 .18238 .16551 .15040 .13687 .12473 .11384 .10406 .09527 .08737 .08025 .07383 .06805

21

.30798 .27826 .25168 .22790 .20661 .18754 .17045 .15512 .14136 .12900 .11790 .10790 .09891 .09080 .08349 .07690 .07094

22

.31415 .28431 .25757 .23361 .21213 .19285 .17553 .15998 .14599 .13341 .12208 .11188 .10267 .09436 .08686 .08008 .07395

23

.32044 .29049 .26361 .23947 .21779 .19830 .18077 .16500 .15079 .13798 .12643 .11601 .10659 .09808 .09038 .08342 .07710

24

.32687 .29681 .26979 .24549 .22362 .20393 .18618 .17019 .15575 .14272 .13095 .12031 .11069 .10197 .09408 .08692 .08042

25

.33343 .30329 .27614 .25168 .22963 .20974 .19178 .17557 .16091 .14766 .13567 .12481 .11497 .10605 .09795 .09060 .08392

26

.34014 .30992 .28265 .25804 .23581 .21573 .19757 .18114 .16626 .15279 .14058 .12950 .11945 .11032 .10202 .09447 .08760

27

.34701 .31672 .28935 .26459 .24220 .22192 .20356 .18692 .17183 .15814 .14571 .13442 .12415 .11481 .10631 .09856 .09149

28

.35402 .32367 .29619 .27131 .24875 .22830 .20974 .19289 .17759 .16368 .15104 .13953 .12904 .11949 .11078 .10284 .09558

29

.36116 .33077 .30320 .27819 .25548 .23486 .21611 .19906 .18355 .16943 .15656 .14484 .13414 .12438 .11546 .10731 .09986

30

.36843 .33801 .31036 .28524 .26239 .24159 .22266 .20542 .18970 .17537 .16229 .15034 .13943 .12946 .12034 .11198 .10433

31

.37583 .34538 .31767 .29244 .26946 .24850 .22939 .21196 .19604 .18150 .16821 .15605 .14493 .13474 .12541 .11685 .10900

32

.38336 .35290 .32514 .29981 .27670 .25559 .23631 .21869 .20258 .18783 .17433 .16196 .15063 .14023 .13069 .12193 .11387

33

.39102 .36058 .33277 .30736 .28413 .26288 .24344 .22564 .20933 .19438 .18068 .16810 .15655 .14595 .13620 .12723 .11897

34

.39883 .36840 .34056 .31508 .29174 .27036 .25076 .23279 .21629 .20115 .18724 .17446 .16270 .15189 .14193 .13275 .12430

35

.40678 .37638 .34853 .32299 .29956 .27805 .25831 .24017 .22349 .20816 .19405 .18107 .16910 .15808 .14791 .13853 .12987

36

.41486 .38452 .35666 .33107 .30756 .28594 .26606 .24776 .23091 .21540 .20109 .18791 .17574 .16451 .15414 .14456 .13569

1

Section 1

Table U(1) - Based on Life Table 90CM

Age

Adjusted Payout Rate
2.2% 2.4% 2.6% 2.8% 3.0% 3.2% 3.4% 3.6% 3.8% 4.0% 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4%

37

.42309 .39281 .36496 .33934 .31575 .29403 .27402 .25557 .23856 .22287 .20838 .19500 .18263 .17120 .16062 .15083 .14177

38

.43146 .40126 .37344 .34780 .32416 .30235 .28222 .26363 .24646 .23060 .21593 .20236 .18979 .17816 .16739 .15739 .14813

39

.43998 .40988 .38210 .35645 .33276 .31087 .29064 .27193 .25461 .23858 .22374 .20998 .19723 .18540 .17443 .16423 .15477

40

.44865 .41867 .39094 .36531 .34159 .31963 .29931 .28047 .26302 .24684 .23183 .21789 .20496 .19294 .18177 .17138 .16172

41

.45749 .42763 .39998 .37437 .35064 .32864 .30823 .28929 .27171 .25538 .24021 .22611 .21299 .20079 .18943 .17885 .16899

42

.46647 .43677 .40921 .38365 .35991 .33787 .31740 .29837 .28067 .26421 .24889 .23463 .22134 .20896 .19741 .18665 .17660

43

.47560 .44607 .41863 .39312 .36940 .34734 .32681 .30770 .28990 .27332 .25786 .24344 .23000 .21744 .20572 .19477 .18453

44

.48488 .45553 .42822 .40279 .37911 .35704 .33648 .31730 .29941 .28271 .26712 .25257 .23896 .22625 .21435 .20322 .19281

45

.49427 .46513 .43796 .41263 .38900 .36694 .34635 .32712 .30915 .29235 .27665 .26196 .24821 .23534 .22328 .21198 .20139

46

.50378 .47486 .44786 .42264 .39907 .37704 .35644 .33717 .31914 .30225 .28644 .27163 .25774 .24472 .23251 .22105 .21028

47

.51338 .48470 .45788 .43279 .40930 .38731 .36672 .34742 .32934 .31238 .29647 .28155 .26754 .25438 .24201 .23040 .21947

48

.52307 .49465 .46803 .44308 .41970 .39777 .37719 .35789 .33977 .32275 .30676 .29173 .27760 .26431 .25181 .24004 .22896

49

.53286 .50471 .47831 .45352 .43025 .40840 .38786 .36856 .35041 .33335 .31729 .30217 .28794 .27453 .26190 .24999 .23876

50

.54274 .51489 .48872 .46412 .44098 .41921 .39873 .37945 .36130 .34419 .32808 .31289 .29856 .28505 .27229 .26026 .24889

51

.55270 .52517 .49925 .47485 .45186 .43020 .40979 .39055 .37240 .35528 .33912 .32387 .30946 .29585 .28299 .27083 .25933

52

.56272 .53552 .50987 .48568 .46286 .44133 .42101 .40182 .38369 .36657 .35038 .33507 .32060 .30691 .29395 .28168 .27005

53

.57280 .54594 .52058 .49662 .47399 .45260 .43238 .41325 .39517 .37805 .36185 .34651 .33198 .31821 .30517 .29280 .28106

54

.58291 .55641 .53135 .50765 .48522 .46399 .44388 .42485 .40681 .38972 .37352 .35815 .34358 .32976 .31664 .30418 .29234

55

.59306 .56694 .54220 .51876 .49655 .47549 .45553 .43659 .41863 .40157 .38539 .37002 .35542 .34155 .32836 .31583 .30390

56

.60325 .57752 .55312 .52996 .50799 .48712 .46731 .44849 .43061 .41361 .39746 .38209 .36748 .35358 .34034 .32774 .31574

57

.61346 .58815 .56409 .54124 .51951 .49885 .47921 .46053 .44275 .42582 .40971 .39437 .37976 .36584 .35257 .33992 .32785

58

.62367 .59878 .57509 .55255 .53109 .51066 .49120 .47267 .45500 .43817 .42212 .40682 .39222 .37829 .36500 .35231 .34019

59

.63386 .60940 .58609 .56387 .54270 .52251 .50325 .48488 .46735 .45061 .43464 .41939 .40482 .39090 .37759 .36488 .35272

60

.64400 .61999 .59707 .57520 .55432 .53438 .51533 .49714 .47976 .46314 .44726 .43207 .41754 .40364 .39034 .37761 .36542

61

.65412 .63056 .60805 .58653 .56596 .54629 .52747 .50947 .49225 .47577 .45999 .44488 .43041 .41655 .40326 .39053 .37833

62

.66422 .64114 .61904 .59789 .57765 .55826 .53969 .52190 .50486 .48852 .47286 .45785 .44345 .42964 .41639 .40367 .39146

63

.67432 .65172 .63005 .60929 .58939 .57030 .55199 .53443 .51758 .50141 .48589 .47098 .45667 .44293 .42972 .41703 .40484

64

.68439 .66228 .64106 .62070 .60115 .58238 .56435 .54703 .53039 .51440 .49903 .48426 .47005 .45638 .44324 .43060 .41843

65

.69442 .67282 .65207 .63211 .61293 .59449 .57676 .55969 .54328 .52749 .51229 .49766 .48357 .47001 .45694 .44435 .43223

66

.70444 .68336 .66307 .64355 .62475 .60665 .58923 .57244 .55627 .54069 .52568 .51121 .49726 .48381 .47084 .45833 .44626

67

.71445 .69390 .67410 .65502 .63662 .61889 .60179 .58530 .56939 .55404 .53924 .52495 .51115 .49784 .48498 .47256 .46056

68

.72444 .70443 .68513 .66651 .64853 .63117 .61442 .59823 .58261 .56751 .55293 .53883 .52521 .51205 .49932 .48701 .47511

69

.73437 .71492 .69613 .67798 .66043 .64347 .62707 .61121 .59588 .58105 .56671 .55283 .53940 .52640 .51382 .50165 .48985

70

.74422 .72533 .70706 .68938 .67228 .65572 .63970 .62418 .60916 .59461 .58052 .56687 .55365 .54084 .52843 .51639 .50473

71

.75394 .73562 .71788 .70069 .68403 .66789 .65225 .63708 .62238 .60813 .59431 .58091 .56791 .55529 .54306 .53118 .51966

72

.76352 .74577 .72856 .71186 .69566 .67995 .66469 .64989 .63553 .62158 .60804 .59490 .58213 .56973 .55768 .54598 .53461

2

Table U(1) - Based on Life Table 90CM

Section 1

Age

Adjusted Payout Rate
2.2% 2.4% 2.6% 2.8% 3.0% 3.2% 3.4% 3.6% 3.8% 4.0% 4.2% 4.4% 4.6% 4.8% 5.0% 5.2% 5.4%

73

.77295 .75577 .73909 .72289 .70715 .69187 .67701 .66258 .64856 .63493 .62168 .60881 .59629 .58411 .57227 .56076 .54955

74

.78225 .76564 .74950 .73380 .71853 .70368 .68924 .67519 .66152 .64822 .63528 .62268 .61042 .59848 .58686 .57555 .56453

75

.79144 .77541 .75981 .74462 .72983 .71543 .70141 .68775 .67445 .66149 .64887 .63657 .62458 .61290 .60151 .59041 .57959

76

.80055 .78511 .77005 .75539 .74109 .72715 .71355 .70030 .68738 .67478 .66249 .65049 .63880 .62739 .61625 .60538 .59478

77

.80957 .79472 .78022 .76608 .75228 .73881 .72566 .71283 .70030 .68807 .67612 .66446 .65307 .64194 .63108 .62046 .61009

78

.81849 .80423 .79030 .77669 .76340 .75041 .73771 .72531 .71319 .70134 .68975 .67843 .66736 .65654 .64596 .63561 .62548

79

.82727 .81360 .80023 .78716 .77438 .76187 .74964 .73768 .72597 .71451 .70330 .69233 .68160 .67109 .66081 .65074 .64088

80

.83583 .82275 .80995 .79742 .78514 .77313 .76136 .74983 .73855 .72749 .71666 .70605 .69566 .68548 .67550 .66573 .65615

81

.84415 .83165 .81940 .80739 .79563 .78410 .77279 .76171 .75084 .74019 .72975 .71950 .70946 .69961 .68995 .68047 .67117

82

.85219 .84026 .82855 .81707 .80580 .79475 .78390 .77326 .76281 .75256 .74250 .73263 .72293 .71342 .70407 .69490 .68589

83

.85995 .84858 .83741 .82644 .81566 .80508 .79469 .78449 .77446 .76461 .75493 .74542 .73608 .72690 .71788 .70902 .70031

84

.86750 .85667 .84603 .83557 .82528 .81517 .80524 .79546 .78586 .77641 .76712 .75798 .74900 .74016 .73147 .72292 .71451

85

.87487 .86458 .85446 .84451 .83471 .82507 .81559 .80625 .79707 .78802 .77913 .77037 .76175 .75326 .74491 .73668 .72859

86

.88201 .87225 .86265 .85319 .84388 .83470 .82567 .81677 .80800 .79937 .79086 .78248 .77423 .76610 .75808 .75019 .74241

87

.88884 .87960 .87049 .86152 .85267 .84395 .83536 .82689 .81853 .81030 .80218 .79418 .78628 .77850 .77083 .76326 .75580

88

.89536 .88662 .87800 .86949 .86110 .85282 .84466 .83660 .82865 .82081 .81307 .80544 .79790 .79047 .78313 .77589 .76874

89

.90159 .89333 .88517 .87712 .86917 .86132 .85358 .84593 .83837 .83091 .82355 .81628 .80909 .80200 .79500 .78808 .78125

90

.90752 .89972 .89202 .88440 .87688 .86945 .86211 .85485 .84768 .84060 .83360 .82668 .81985 .81309 .80642 .79982 .79330

91

.91308 .90571 .89843 .89124 .88412 .87708 .87013 .86325 .85645 .84973 .84308 .83650 .83000 .82357 .81721 .81092 .80470

92

.91818 .91122 .90433 .89752 .89078 .88411 .87751 .87099 .86453 .85814 .85182 .84556 .83937 .83325 .82718 .82119 .81525

93

.92285 .91626 .90973 .90328 .89688 .89056 .88429 .87809 .87195 .86587 .85985 .85390 .84800 .84215 .83637 .83064 .82497

94

.92716 .92092 .91473 .90861 .90254 .89653 .89057 .88468 .87883 .87305 .86732 .86164 .85601 .85044 .84491 .83944 .83402

95

.93122 .92530 .91944 .91362 .90786 .90216 .89650 .89089 .88533 .87983 .87437 .86895 .86359 .85827 .85300 .84778 .84260

96

.93500 .92939 .92383 .91831 .91285 .90742 .90204 .89671 .89142 .88618 .88097 .87582 .87070 .86563 .86060 .85561 .85066

97

.93849 .93316 .92788 .92264 .91744 .91228 .90716 .90208 .89704 .89204 .88708 .88216 .87727 .87243 .86762 .86285 .85811

98

.94175 .93669 .93166 .92668 .92173 .91682 .91194 .90710 .90230 .89753 .89280 .88810 .88343 .87880 .87420 .86964 .86511

99

.94490 .94010 .93533 .93060 .92590 .92123 .91659 .91198 .90741 .90287 .89836 .89388 .88943 .88501 .88062 .87626 .87193

100

.94795 .94340 .93888 .93439 .92993 .92549 .92109 .91671 .91236 .90804 .90375 .89948 .89525 .89103 .88685 .88269 .87856

101

.95093 .94663 .94236 .93811 .93388 .92968 .92551 .92136 .91723 .91313 .90905 .90500 .90097 .89696 .89298 .88902 .88509

102

.95385 .94979 .94575 .94174 .93775 .93378 .92983 .92590 .92199 .91811 .91424 .91040 .90658 .90278 .89900 .89524 .89150

103

.95673 .95291 .94911 .94533 .94157 .93782 .93410 .93039 .92671 .92304 .91939 .91575 .91214 .90854 .90496 .90139 .89785

104

.95977 .95621 .95267 .94913 .94562 .94212 .93864 .93517 .93171 .92828 .92485 .92144 .91805 .91467 .91131 .90796 .90463

105

.96275 .95944 .95614 .95285 .94958 .94632 .94307 .93983 .93661 .93340 .93020 .92701 .92383 .92067 .91751 .91437 .91125

106

.96651 .96352 .96054 .95757 .95460 .95165 .94871 .94577 .94284 .93992 .93701 .93411 .93122 .92834 .92546 .92260 .91974

107

.97100 .96840 .96580 .96321 .96063 .95805 .95547 .95290 .95034 .94778 .94522 .94268 .94013 .93760 .93507 .93254 .93002

108

.97779 .97578 .97378 .97178 .96978 .96778 .96578 .96379 .96180 .95981 .95782 .95583 .95385 .95187 .94989 .94791 .94593

109

.98900 .98800 .98700 .98600 .98500 .98400 .98300 .98200 .98100 .98000 .97900 .97800 .97700 .97600 .97500 .97400 .97300

3

Section 1

Age

5.6%

Table U(1) - Based on Life Table 90CM

5.8%

6.0%

6.2%

6.4%

6.6%

Adjusted Payout Rate
6.8% 7.0% 7.2% 7.4%

7.6%

7.8%

8.0%

8.2%

8.4%

8.6%

8.8%

0

.03307 .03075 .02872 .02693 .02534 .02395 .02271 .02161 .02063 .01976 .01898 .01828 .01765 .01709 .01658 .01612 .01570

1

.02563 .02321 .02109 .01922 .01756 .01610 .01480 .01365 .01263 .01171 .01090 .01017 .00951 .00892 .00839 .00791 .00747

2

.02642 .02391 .02170 .01975 .01802 .01650 .01514 .01393 .01286 .01190 .01104 .01028 .00959 .00896 .00840 .00790 .00744

3

.02750 .02490 .02260 .02056 .01876 .01717 .01575 .01449 .01336 .01235 .01145 .01064 .00992 .00926 .00867 .00814 .00765

4

.02876 .02605 .02366 .02155 .01967 .01800 .01652 .01520 .01401 .01296 .01201 .01116 .01039 .00970 .00908 .00851 .00800

5

.03016 .02735 .02487 .02266 .02071 .01896 .01741 .01603 .01479 .01368 .01269 .01179 .01098 .01026 .00960 .00900 .00846

6

.03168 .02876 .02618 .02389 .02184 .02003 .01841 .01696 .01566 .01450 .01345 .01251 .01166 .01089 .01019 .00956 .00899

7

.03332 .03029 .02761 .02522 .02309 .02120 .01950 .01799 .01663 .01540 .01431 .01332 .01242 .01161 .01088 .01021 .00960

8

.03506 .03192 .02914 .02665 .02444 .02246 .02069 .01910 .01768 .01640 .01524 .01420 .01326 .01241 .01163 .01093 .01029

9

.03694 .03369 .03079 .02821 .02590 .02384 .02199 .02033 .01884 .01750 .01629 .01520 .01421 .01331 .01249 .01175 .01107

10

.03896 .03559 .03259 .02990 .02750 .02535 .02342 .02169 .02013 .01872 .01745 .01631 .01526 .01432 .01346 .01268 .01196

11

.04111 .03762 .03450 .03172 .02922 .02698 .02497 .02316 .02153 .02006 .01872 .01752 .01643 .01543 .01453 .01370 .01295

12

.04339 .03978 .03655 .03365 .03106 .02872 .02663 .02474 .02303 .02149 .02010 .01884 .01769 .01664 .01569 .01482 .01403

13

.04576 .04202 .03867 .03566 .03297 .03054 .02835 .02638 .02460 .02299 .02154 .02021 .01901 .01791 .01691 .01600 .01516

14

.04815 .04428 .04081 .03770 .03490 .03237 .03010 .02804 .02619 .02450 .02298 .02159 .02033 .01918 .01813 .01717 .01629

15

.05055 .04655 .04296 .03973 .03682 .03419 .03182 .02968 .02775 .02599 .02439 .02294 .02162 .02041 .01931 .01831 .01738

16

.05294 .04880 .04508 .04173 .03871 .03598 .03352 .03129 .02926 .02743 .02576 .02424 .02286 .02160 .02044 .01938 .01841

17

.05533 .05105 .04720 .04372 .04059 .03775 .03519 .03287 .03076 .02884 .02710 .02551 .02406 .02274 .02152 .02041 .01940

18

.05774 .05332 .04933 .04573 .04248 .03953 .03686 .03444 .03224 .03024 .02842 .02676 .02524 .02386 .02258 .02142 .02035

19

.06023 .05566 .05153 .04780 .04443 .04137 .03859 .03607 .03378 .03169 .02978 .02804 .02646 .02500 .02367 .02245 .02132

20

.06283 .05811 .05384 .04997 .04647 .04329 .04040 .03778 .03539 .03321 .03122 .02940 .02773 .02621 .02481 .02353 .02235

21

.06555 .06068 .05626 .05226 .04862 .04532 .04232 .03958 .03709 .03481 .03274 .03083 .02909 .02749 .02603 .02468 .02344

22

.06839 .06336 .05879 .05465 .05088 .04745 .04432 .04148 .03888 .03650 .03433 .03234 .03052 .02884 .02730 .02589 .02458

23

.07138 .06618 .06146 .05716 .05325 .04969 .04645 .04348 .04077 .03830 .03603 .03394 .03203 .03028 .02867 .02718 .02581

24

.07452 .06915 .06427 .05983 .05578 .05208 .04871 .04562 .04280 .04021 .03784 .03566 .03367 .03183 .03013 .02857 .02713

25

.07784 .07230 .06726 .06266 .05846 .05463 .05112 .04791 .04497 .04227 .03980 .03752 .03543 .03350 .03172 .03008 .02857

26

.08134 .07563 .07042 .06566 .06131 .05734 .05369 .05035 .04729 .04448 .04189 .03951 .03732 .03530 .03344 .03172 .03013

27

.08505 .07916 .07379 .06887 .06436 .06024 .05646 .05298 .04979 .04686 .04416 .04168 .03939 .03727 .03532 .03351 .03183

28

.08895 .08288 .07733 .07225 .06758 .06331 .05938 .05577 .05245 .04940 .04658 .04398 .04159 .03937 .03732 .03543 .03367

29

.09304 .08679 .08106 .07581 .07099 .06656 .06248 .05873 .05528 .05210 .04916 .04645 .04394 .04162 .03947 .03748 .03564

30

.09732 .09089 .08498 .07956 .07457 .06998 .06575 .06186 .05827 .05495 .05189 .04906 .04644 .04401 .04176 .03967 .03773

31

.10179 .09517 .08909 .08348 .07833 .07358 .06920 .06515 .06142 .05797 .05478 .05182 .04908 .04654 .04419 .04200 .03996

32

.10647 .09966 .09339 .08761 .08228 .07736 .07282 .06863 .06475 .06116 .05783 .05475 .05189 .04923 .04676 .04447 .04233

33

.11137 .10437 .09791 .09195 .08645 .08136 .07666 .07231 .06828 .06454 .06108 .05786 .05488 .05210 .04952 .04711 .04487

34

.11650 .10930 .10265 .09651 .09082 .08557 .08070 .07619 .07200 .06812 .06452 .06117 .05805 .05515 .05245 .04993 .04758

35

.12187 .11448 .10764 .10131 .09545 .09002 .08498 .08030 .07596 .07193 .06818 .06469 .06144 .05841 .05558 .05295 .05048

36

.12749 .11990 .11287 .10635 .10031 .09470 .08949 .08465 .08015 .07596 .07206 .06842 .06503 .06187 .05892 .05616 .05358

4

Table U(1) - Based on Life Table 90CM

Age

5.6%

5.8%

6.0%

6.2%

6.4%

6.6%

Adjusted Payout Rate
6.8% 7.0% 7.2% 7.4%

7.6%

Section 1

7.8%

8.0%

8.2%

8.4%

8.6%

8.8%

37

.13337 .12558 .11835 .11165 .10542 .09963 .09424 .08923 .08457 .08022 .07617 .07238 .06885 .06555 .06247 .05958 .05688

38

.13953 .13154 .12412 .11722 .11081 .10484 .09927 .09409 .08926 .08475 .08054 .07661 .07293 .06949 .06627 .06325 .06043

39

.14597 .13779 .13017 .12308 .11648 .11032 .10458 .09922 .09422 .08955 .08518 .08109 .07726 .07368 .07032 .06717 .06421

40

.15272 .14434 .13653 .12925 .12246 .11612 .11020 .10466 .09949 .09465 .09011 .08587 .08189 .07816 .07465 .07137 .06827

41

.15980 .15123 .14322 .13575 .12877 .12225 .11614 .11043 .10508 .10007 .09537 .09097 .08683 .08295 .07930 .07587 .07264

42

.16721 .15845 .15025 .14259 .13542 .12871 .12243 .11654 .11101 .10583 .10097 .09640 .09210 .08807 .08427 .08069 .07733

43

.17496 .16601 .15762 .14977 .14242 .13552 .12905 .12298 .11729 .11193 .10690 .10217 .09771 .09352 .08957 .08585 .08233

44

.18305 .17391 .16534 .15731 .14976 .14269 .13604 .12979 .12391 .11838 .11318 .10828 .10367 .09932 .09521 .09134 .08768

45

.19145 .18213 .17338 .16516 .15743 .15017 .14334 .13691 .13086 .12516 .11979 .11472 .10994 .10543 .10117 .09715 .09334

46

.20018 .19068 .18174 .17334 .16544 .15800 .15099 .14438 .13816 .13228 .12674 .12150 .11656 .11189 .10747 .10329 .09933

47

.20919 .19952 .19041 .18184 .17375 .16613 .15895 .15217 .14576 .13972 .13400 .12860 .12349 .11866 .11408 .10974 .10564

48

.21852 .20868 .19941 .19066 .18240 .17461 .16724 .16029 .15371 .14749 .14161 .13604 .13077 .12577 .12103 .11654 .11228

49

.22817 .21817 .20873 .19981 .19138 .18342 .17588 .16875 .16201 .15562 .14956 .14383 .13839 .13323 .12833 .12368 .11926

50

.23814 .22799 .21839 .20931 .20072 .19259 .18489 .17759 .17067 .16412 .15790 .15199 .14639 .14107 .13601 .13120 .12663

51

.24845 .23815 .22840 .21917 .21042 .20212 .19426 .18679 .17971 .17299 .16660 .16054 .15477 .14928 .14407 .13910 .13437

52

.25904 .24861 .23872 .22933 .22043 .21198 .20395 .19633 .18909 .18220 .17566 .16943 .16350 .15785 .15248 .14735 .14247

53

.26993 .25937 .24934 .23981 .23076 .22216 .21399 .20621 .19881 .19176 .18506 .17867 .17258 .16678 .16124 .15597 .15093

54

.28110 .27042 .26026 .25060 .24141 .23267 .22434 .21642 .20886 .20166 .19480 .18826 .18201 .17606 .17037 .16493 .15974

55

.29256 .28177 .27149 .26171 .25239 .24351 .23504 .22697 .21927 .21192 .20491 .19821 .19182 .18570 .17986 .17428 .16893

56

.30431 .29342 .28303 .27313 .26369 .25468 .24608 .23787 .23003 .22254 .21538 .20854 .20199 .19573 .18974 .18400 .17851

57

.31634 .30536 .29488 .28487 .27531 .26618 .25746 .24912 .24114 .23351 .22621 .21923 .21254 .20613 .20000 .19412 .18848

58

.32862 .31756 .30699 .29688 .28722 .27798 .26914 .26067 .25257 .24481 .23738 .23025 .22343 .21688 .21060 .20458 .19880

59

.34109 .32996 .31932 .30913 .29937 .29002 .28107 .27249 .26427 .25639 .24882 .24157 .23461 .22793 .22151 .21535 .20943

60

.35375 .34257 .33186 .32159 .31175 .30231 .29325 .28457 .27623 .26823 .26055 .25317 .24608 .23927 .23272 .22642 .22036

61

.36662 .35540 .34463 .33429 .32437 .31485 .30571 .29692 .28848 .28037 .27257 .26507 .25786 .25092 .24425 .23782 .23163

62

.37974 .36848 .35767 .34728 .33730 .32770 .31847 .30960 .30106 .29285 .28495 .27734 .27001 .26295 .25616 .24961 .24329

63

.39311 .38184 .37100 .36057 .35053 .34087 .33157 .32262 .31400 .30569 .29769 .28998 .28255 .27538 .26847 .26180 .25537

64

.40671 .39544 .38458 .37412 .36404 .35433 .34498 .33596 .32726 .31887 .31078 .30298 .29545 .28817 .28116 .27438 .26783

65

.42054 .40927 .39841 .38794 .37783 .36809 .35868 .34961 .34085 .33239 .32422 .31633 .30871 .30134 .29423 .28735 .28069

66

.43461 .42337 .41252 .40205 .39193 .38216 .37272 .36361 .35479 .34628 .33804 .33008 .32238 .31493 .30772 .30075 .29399

67

.44898 .43778 .42696 .41650 .40639 .39661 .38715 .37800 .36915 .36059 .35230 .34428 .33651 .32899 .32170 .31464 .30780

68

.46360 .45246 .44169 .43126 .42117 .41139 .40193 .39277 .38390 .37530 .36697 .35890 .35108 .34349 .33614 .32901 .32209

69

.47844 .46738 .45666 .44628 .43622 .42648 .41703 .40787 .39898 .39037 .38201 .37391 .36604 .35841 .35100 .34381 .33683

70

.49342 .48245 .47181 .46150 .45149 .44178 .43236 .42321 .41433 .40571 .39735 .38922 .38132 .37366 .36620 .35896 .35193

71

.50847 .49761 .48707 .47683 .46689 .45723 .44785 .43873 .42987 .42126 .41290 .40476 .39685 .38916 .38167 .37440 .36732

72

.52357 .51283 .50239 .49225 .48238 .47279 .46346 .45439 .44556 .43697 .42862 .42048 .41257 .40486 .39736 .39006 .38295

5

Section 1

Age

5.6%

Table U(1) - Based on Life Table 90CM

5.8%

6.0%

6.2%

6.4%

6.6%

Adjusted Payout Rate
6.8% 7.0% 7.2% 7.4%

7.6%

7.8%

8.0%

8.2%

8.4%

8.6%

8.8%

73

.53866 .52806 .51774 .50770 .49793 .48841 .47915 .47013 .46135 .45280 .44447 .43635 .42844 .42074 .41323 .40591 .39878

74

.55380 .54335 .53316 .52324 .51358 .50416 .49498 .48603 .47731 .46880 .46051 .45242 .44454 .43685 .42934 .42202 .41488

75

.56904 .55875 .54872 .53894 .52939 .52008 .51100 .50214 .49349 .48505 .47681 .46877 .46092 .45326 .44577 .43846 .43132

76

.58443 .57432 .56446 .55483 .54543 .53624 .52728 .51852 .50996 .50160 .49344 .48546 .47766 .47004 .46259 .45530 .44818

77

.59995 .59005 .58037 .57091 .56167 .55263 .54380 .53516 .52671 .51845 .51038 .50247 .49475 .48718 .47979 .47255 .46547

78

.61558 .60590 .59643 .58716 .57809 .56922 .56053 .55203 .54372 .53557 .52760 .51980 .51216 .50467 .49735 .49017 .48314

79

.63123 .62178 .61253 .60346 .59459 .58590 .57738 .56904 .56086 .55286 .54501 .53732 .52978 .52239 .51515 .50806 .50110

80

.64676 .63755 .62853 .61969 .61102 .60252 .59419 .58601 .57800 .57014 .56243 .55487 .54745 .54018 .53304 .52603 .51916

81

.66205 .65310 .64433 .63571 .62726 .61897 .61082 .60283 .59499 .58729 .57974 .57232 .56503 .55788 .55085 .54396 .53718

82

.67705 .66837 .65984 .65146 .64324 .63515 .62722 .61942 .61176 .60423 .59683 .58957 .58242 .57540 .56851 .56173 .55506

83

.69175 .68333 .67506 .66693 .65893 .65108 .64335 .63575 .62828 .62093 .61371 .60660 .59962 .59274 .58598 .57933 .57279

84

.70624 .69810 .69010 .68222 .67447 .66684 .65934 .65195 .64468 .63753 .63049 .62356 .61674 .61002 .60341 .59690 .59049

85

.72061 .71276 .70503 .69742 .68993 .68255 .67528 .66812 .66106 .65411 .64727 .64053 .63389 .62734 .62090 .61454 .60828

86

.73474 .72719 .71974 .71241 .70517 .69805 .69102 .68410 .67727 .67054 .66390 .65736 .65091 .64455 .63828 .63210 .62600

87

.74844 .74118 .73402 .72696 .72000 .71313 .70635 .69967 .69307 .68656 .68014 .67381 .66756 .66139 .65531 .64930 .64337

88

.76169 .75473 .74786 .74108 .73438 .72777 .72125 .71480 .70845 .70217 .69597 .68985 .68380 .67783 .67194 .66612 .66037

89

.77450 .76783 .76125 .75475 .74832 .74198 .73571 .72951 .72339 .71734 .71137 .70547 .69963 .69387 .68817 .68254 .67698

90

.78685 .78048 .77418 .76796 .76180 .75572 .74971 .74376 .73788 .73207 .72633 .72065 .71503 .70947 .70398 .69855 .69318

91

.79855 .79246 .78645 .78049 .77460 .76878 .76302 .75732 .75168 .74610 .74058 .73512 .72972 .72437 .71908 .71385 .70867

92

.80937 .80356 .79780 .79211 .78647 .78089 .77537 .76990 .76449 .75913 .75383 .74858 .74338 .73823 .73314 .72810 .72310

93

.81936 .81379 .80829 .80283 .79743 .79208 .78679 .78154 .77634 .77119 .76610 .76105 .75604 .75109 .74618 .74132 .73650

94

.82865 .82333 .81806 .81283 .80765 .80253 .79744 .79240 .78741 .78247 .77756 .77270 .76789 .76312 .75839 .75370 .74905

95

.83746 .83237 .82733 .82233 .81737 .81245 .80757 .80274 .79795 .79320 .78849 .78382 .77918 .77459 .77004 .76552 .76104

96

.84575 .84088 .83605 .83126 .82651 .82180 .81712 .81248 .80788 .80332 .79880 .79431 .78985 .78543 .78105 .77670 .77238

97

.85341 .84875 .84413 .83953 .83498 .83046 .82597 .82152 .81710 .81271 .80836 .80404 .79976 .79550 .79128 .78709 .78293

98

.86061 .85614 .85171 .84731 .84294 .83860 .83429 .83002 .82577 .82155 .81737 .81321 .80908 .80498 .80091 .79687 .79286

99

.86763 .86336 .85911 .85490 .85071 .84656 .84243 .83832 .83425 .83020 .82618 .82219 .81822 .81428 .81036 .80647 .80261

100

.87445 .87037 .86632 .86229 .85828 .85431 .85035 .84642 .84252 .83864 .83478 .83095 .82714 .82336 .81959 .81586 .81214

101

.88118 .87729 .87342 .86958 .86575 .86195 .85818 .85442 .85069 .84698 .84329 .83962 .83597 .83234 .82873 .82515 .82158

102

.88778 .88408 .88040 .87674 .87310 .86947 .86587 .86229 .85873 .85518 .85166 .84815 .84466 .84119 .83774 .83431 .83089

103

.89432 .89081 .88732 .88384 .88038 .87694 .87351 .87010 .86671 .86334 .85998 .85663 .85331 .84999 .84670 .84342 .84016

104

.90131 .89800 .89471 .89143 .88817 .88492 .88169 .87847 .87526 .87207 .86889 .86573 .86258 .85944 .85632 .85321 .85011

105

.90813 .90502 .90193 .89885 .89578 .89272 .88967 .88664 .88361 .88060 .87760 .87461 .87163 .86866 .86570 .86276 .85982

106

.91689 .91405 .91122 .90840 .90559 .90278 .89999 .89720 .89442 .89165 .88888 .88613 .88338 .88065 .87792 .87520 .87248

107

.92750 .92499 .92249 .91999 .91750 .91501 .91253 .91005 .90758 .90511 .90265 .90019 .89774 .89530 .89286 .89042 .88799

108

.94396 .94199 .94002 .93805 .93609 .93412 .93216 .93020 .92824 .92629 .92434 .92239 .92044 .91849 .91654 .91460 .91266

109

.97200 .97100 .97000 .96900 .96800 .96700 .96600 .96500 .96400 .96300 .96200 .96100 .96000 .95900 .95800 .95700 .95600

6

Table U(1) - Based on Life Table 90CM

Age

9.0%

9.2%

9.4%

9.6%

Section 1

Adjusted Payout Rate
9.8% 10.0% 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0% 12.2%

0

.01532 .01497 .01466 .01437 .01410 .01386 .01363 .01342 .01323 .01305 .01288 .01272 .01258 .01244 .01231 .01219 .01208

1

.00708 .00672 .00639 .00609 .00582 .00557 .00534 .00512 .00493 .00474 .00458 .00442 .00427 .00414 .00401 .00389 .00378

2

.00702 .00664 .00629 .00598 .00569 .00542 .00518 .00495 .00474 .00455 .00437 .00421 .00405 .00391 .00377 .00365 .00353

3

.00721 .00681 .00644 .00611 .00580 .00552 .00526 .00502 .00480 .00459 .00440 .00422 .00406 .00391 .00376 .00363 .00350

4

.00753 .00711 .00672 .00636 .00604 .00574 .00546 .00521 .00497 .00475 .00455 .00436 .00419 .00402 .00387 .00373 .00359

5

.00796 .00751 .00710 .00672 .00637 .00606 .00576 .00549 .00524 .00501 .00479 .00459 .00440 .00423 .00406 .00391 .00377

6

.00846 .00799 .00755 .00715 .00678 .00644 .00613 .00584 .00557 .00532 .00509 .00488 .00468 .00449 .00432 .00415 .00400

7

.00905 .00854 .00808 .00765 .00726 .00690 .00657 .00626 .00598 .00571 .00547 .00524 .00502 .00482 .00464 .00446 .00430

8

.00970 .00917 .00867 .00822 .00781 .00743 .00707 .00675 .00644 .00616 .00590 .00565 .00542 .00521 .00501 .00482 .00465

9

.01045 .00988 .00936 .00889 .00845 .00804 .00766 .00732 .00699 .00669 .00641 .00615 .00591 .00568 .00547 .00527 .00508

10

.01131 .01071 .01016 .00965 .00918 .00875 .00835 .00798 .00764 .00732 .00702 .00675 .00649 .00624 .00602 .00580 .00560

11

.01226 .01162 .01104 .01051 .01001 .00956 .00913 .00874 .00838 .00804 .00772 .00743 .00715 .00689 .00665 .00642 .00620

12

.01330 .01263 .01202 .01145 .01093 .01045 .01000 .00959 .00920 .00884 .00851 .00819 .00790 .00762 .00737 .00712 .00689

13

.01440 .01369 .01304 .01245 .01190 .01139 .01091 .01048 .01007 .00969 .00933 .00900 .00869 .00840 .00813 .00787 .00763

14

.01548 .01474 .01406 .01343 .01285 .01231 .01181 .01135 .01092 .01052 .01014 .00979 .00947 .00916 .00887 .00860 .00834

15

.01653 .01576 .01504 .01437 .01376 .01320 .01267 .01218 .01173 .01130 .01091 .01054 .01019 .00987 .00956 .00928 .00901

16

.01752 .01670 .01595 .01525 .01460 .01401 .01345 .01294 .01246 .01201 .01160 .01121 .01084 .01050 .01018 .00988 .00959

17

.01846 .01760 .01680 .01607 .01539 .01476 .01418 .01364 .01313 .01266 .01222 .01181 .01143 .01107 .01073 .01041 .01011

18

.01936 .01846 .01762 .01685 .01613 .01547 .01486 .01429 .01375 .01326 .01279 .01236 .01196 .01158 .01122 .01088 .01057

19

.02029 .01933 .01845 .01764 .01689 .01619 .01554 .01494 .01438 .01385 .01336 .01291 .01248 .01208 .01170 .01135 .01101

20

.02126 .02025 .01933 .01847 .01768 .01694 .01626 .01562 .01503 .01448 .01396 .01348 .01303 .01260 .01220 .01183 .01148

21

.02229 .02124 .02026 .01936 .01852 .01774 .01702 .01635 .01573 .01514 .01460 .01409 .01361 .01316 .01274 .01235 .01197

22

.02338 .02227 .02124 .02029 .01940 .01859 .01782 .01711 .01645 .01584 .01526 .01472 .01422 .01374 .01330 .01288 .01249

23

.02454 .02337 .02229 .02128 .02035 .01949 .01868 .01793 .01724 .01658 .01597 .01540 .01487 .01437 .01390 .01345 .01304

24

.02580 .02456 .02342 .02236 .02138 .02047 .01962 .01883 .01809 .01740 .01675 .01615 .01558 .01505 .01455 .01408 .01364

25

.02717 .02587 .02467 .02355 .02251 .02155 .02065 .01981 .01903 .01830 .01762 .01698 .01638 .01581 .01528 .01478 .01431

26

.02865 .02729 .02602 .02484 .02375 .02273 .02178 .02089 .02006 .01929 .01856 .01789 .01725 .01665 .01609 .01556 .01506

27

.03028 .02885 .02751 .02627 .02511 .02404 .02303 .02209 .02122 .02040 .01963 .01891 .01824 .01760 .01700 .01644 .01591

28

.03204 .03052 .02911 .02780 .02658 .02545 .02439 .02339 .02247 .02160 .02079 .02002 .01931 .01863 .01800 .01740 .01684

29

.03392 .03233 .03084 .02946 .02818 .02698 .02585 .02480 .02382 .02290 .02204 .02123 .02047 .01976 .01908 .01845 .01785

30

.03593 .03425 .03269 .03124 .02988 .02861 .02742 .02631 .02527 .02430 .02339 .02253 .02172 .02096 .02025 .01957 .01893

31

.03807 .03630 .03466 .03312 .03169 .03035 .02910 .02793 .02683 .02579 .02482 .02391 .02306 .02225 .02149 .02077 .02010

32

.04034 .03849 .03676 .03514 .03363 .03221 .03089 .02965 .02849 .02739 .02636 .02540 .02449 .02363 .02282 .02206 .02134

33

.04278 .04083 .03901 .03731 .03571 .03422 .03282 .03151 .03028 .02912 .02803 .02701 .02604 .02513 .02427 .02346 .02270

34

.04538 .04333 .04142 .03962 .03794 .03637 .03489 .03350 .03220 .03097 .02982 .02873 .02771 .02674 .02583 .02497 .02415

35

.04818 .04603 .04401 .04212 .04035 .03869 .03713 .03567 .03429 .03299 .03177 .03061 .02953 .02850 .02753 .02661 .02574

36

.05116 .04890 .04678 .04480 .04293 .04118 .03953 .03798 .03653 .03515 .03386 .03263 .03148 .03039 .02936 .02838 .02746

7

Section 1

Age

9.0%

Table U(1) - Based on Life Table 90CM

9.2%

9.4%

9.6%

Adjusted Payout Rate
9.8% 10.0% 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0% 12.2%

37

.05435 .05198 .04975 .04766 .04570 .04385 .04211 .04048 .03894 .03748 .03611 .03481 .03359 .03243 .03134 .03030 .02932

38

.05777 .05528 .05295 .05075 .04868 .04674 .04490 .04318 .04155 .04001 .03856 .03719 .03589 .03466 .03350 .03239 .03135

39

.06143 .05882 .05637 .05406 .05189 .04984 .04791 .04609 .04437 .04274 .04120 .03975 .03837 .03707 .03583 .03466 .03355

40

.06537 .06263 .06006 .05764 .05535 .05320 .05116 .04924 .04742 .04571 .04408 .04254 .04108 .03970 .03839 .03714 .03596

41

.06960 .06674 .06405 .06150 .05910 .05683 .05469 .05267 .05075 .04894 .04722 .04559 .04405 .04258 .04119 .03987 .03861

42

.07415 .07116 .06833 .06567 .06315 .06077 .05851 .05638 .05436 .05245 .05063 .04891 .04728 .04573 .04425 .04285 .04152

43

.07902 .07589 .07294 .07014 .06750 .06500 .06263 .06039 .05827 .05625 .05433 .05252 .05079 .04915 .04759 .04610 .04468

44

.08423 .08096 .07787 .07495 .07218 .06956 .06707 .06472 .06248 .06035 .05834 .05642 .05459 .05286 .05121 .04963 .04813

45

.08974 .08634 .08311 .08005 .07716 .07441 .07180 .06933 .06698 .06474 .06262 .06059 .05867 .05684 .05509 .05342 .05183

46

.09559 .09204 .08867 .08548 .08245 .07958 .07685 .07425 .07178 .06943 .06720 .06507 .06304 .06110 .05926 .05750 .05582

47

.10174 .09805 .09454 .09121 .08805 .08504 .08218 .07946 .07687 .07440 .07205 .06981 .06768 .06564 .06369 .06183 .06006

48

.10823 .10439 .10074 .09727 .09397 .09083 .08784 .08499 .08228 .07969 .07722 .07487 .07262 .07047 .06842 .06646 .06459

49

.11506 .11107 .10728 .10366 .10022 .09695 .09382 .09085 .08801 .08530 .08271 .08024 .07788 .07562 .07346 .07140 .06942

50

.12228 .11813 .11419 .11043 .10685 .10344 .10018 .09707 .09410 .09127 .08856 .08597 .08349 .08112 .07885 .07667 .07459

51

.12987 .12558 .12149 .11758 .11386 .11031 .10691 .10367 .10057 .09761 .09477 .09206 .08946 .08697 .08459 .08231 .08012

52

.13781 .13337 .12913 .12508 .12122 .11752 .11399 .11061 .10738 .10429 .10132 .09849 .09577 .09316 .09066 .08826 .08596

53

.14612 .14153 .13714 .13294 .12893 .12509 .12142 .11791 .11454 .11132 .10823 .10526 .10242 .09969 .09707 .09456 .09214

54

.15478 .15004 .14550 .14116 .13700 .13302 .12921 .12556 .12206 .11870 .11548 .11239 .10942 .10657 .10383 .10120 .09867

55

.16382 .15893 .15424 .14976 .14546 .14134 .13738 .13359 .12995 .12646 .12311 .11989 .11679 .11382 .11096 .10820 .10556

56

.17325 .16821 .16338 .15875 .15430 .15004 .14595 .14202 .13824 .13462 .13113 .12778 .12456 .12146 .11847 .11560 .11283

57

.18307 .17789 .17291 .16814 .16355 .15914 .15491 .15084 .14693 .14317 .13955 .13607 .13272 .12949 .12638 .12338 .12050

58

.19325 .18792 .18280 .17788 .17316 .16861 .16424 .16004 .15599 .15209 .14834 .14473 .14125 .13789 .13465 .13153 .12852

59

.20374 .19827 .19301 .18795 .18309 .17840 .17390 .16955 .16537 .16134 .15746 .15371 .15010 .14662 .14325 .14001 .13687

60

.21454 .20893 .20354 .19834 .19334 .18851 .18387 .17939 .17507 .17091 .16689 .16302 .15927 .15566 .15217 .14880 .14554

61

.22567 .21993 .21440 .20907 .20393 .19898 .19420 .18958 .18513 .18084 .17669 .17268 .16881 .16506 .16145 .15795 .15457

62

.23721 .23134 .22568 .22021 .21494 .20985 .20494 .20020 .19561 .19119 .18691 .18277 .17877 .17490 .17115 .16753 .16402

63

.24916 .24316 .23738 .23179 .22639 .22117 .21613 .21126 .20654 .20199 .19758 .19331 .18918 .18518 .18131 .17757 .17393

64

.26150 .25539 .24949 .24377 .23825 .23291 .22774 .22274 .21791 .21322 .20869 .20429 .20004 .19592 .19192 .18805 .18429

65

.27426 .26803 .26201 .25618 .25054 .24508 .23979 .23467 .22971 .22490 .22025 .21573 .21135 .20710 .20299 .19899 .19511

66

.28746 .28113 .27500 .26906 .26331 .25774 .25233 .24709 .24202 .23709 .23231 .22767 .22318 .21881 .21457 .21045 .20645

67

.30118 .29475 .28852 .28248 .27663 .27095 .26543 .26009 .25489 .24985 .24496 .24021 .23560 .23111 .22676 .22252 .21841

68

.31538 .30887 .30256 .29643 .29047 .28469 .27908 .27363 .26833 .26319 .25819 .25332 .24860 .24400 .23954 .23519 .23096

69

.33005 .32346 .31707 .31085 .30481 .29894 .29324 .28769 .28230 .27705 .27195 .26699 .26216 .25746 .25288 .24843 .24409

70

.34509 .33844 .33197 .32568 .31957 .31362 .30783 .30219 .29671 .29137 .28618 .28112 .27619 .27139 .26672 .26216 .25772

71

.36043 .35372 .34720 .34084 .33466 .32864 .32277 .31706 .31150 .30608 .30079 .29564 .29063 .28573 .28096 .27631 .27178

72

.37602 .36927 .36270 .35629 .35005 .34396 .33803 .33225 .32661 .32112 .31575 .31052 .30542 .30044 .29559 .29084 .28622

8

Table U(1) - Based on Life Table 90CM

Age

9.0%

9.2%

9.4%

9.6%

Section 1

Adjusted Payout Rate
9.8% 10.0% 10.2% 10.4% 10.6% 10.8% 11.0% 11.2% 11.4% 11.6% 11.8% 12.0% 12.2%

73

.39182 .38504 .37843 .37198 .36568 .35955 .35356 .34772 .34201 .33645 .33101 .32571 .32053 .31547 .31053 .30571 .30100

74

.40791 .40110 .39446 .38798 .38165 .37547 .36943 .36354 .35778 .35215 .34666 .34129 .33604 .33091 .32590 .32100 .31621

75

.42435 .41754 .41088 .40438 .39802 .39181 .38574 .37980 .37400 .36833 .36278 .35735 .35205 .34686 .34178 .33681 .33195

76

.44122 .43442 .42776 .42125 .41488 .40865 .40256 .39660 .39076 .38505 .37947 .37400 .36864 .36340 .35827 .35324 .34832

77

.45853 .45175 .44511 .43861 .43225 .42601 .41991 .41394 .40808 .40235 .39674 .39124 .38585 .38056 .37539 .37032 .36535

78

.47626 .46951 .46290 .45643 .45008 .44386 .43777 .43180 .42594 .42020 .41457 .40906 .40365 .39834 .39314 .38803 .38302

79

.49427 .48758 .48102 .47459 .46828 .46209 .45602 .45007 .44422 .43849 .43287 .42735 .42193 .41661 .41139 .40627 .40124

80

.51242 .50580 .49930 .49292 .48666 .48052 .47449 .46856 .46275 .45704 .45143 .44592 .44051 .43519 .42997 .42484 .41980

81

.53053 .52399 .51757 .51126 .50507 .49898 .49300 .48712 .48134 .47566 .47008 .46460 .45921 .45391 .44870 .44357 .43854

82

.54851 .54207 .53574 .52951 .52339 .51737 .51145 .50563 .49990 .49427 .48873 .48328 .47792 .47265 .46746 .46235 .45733

83

.56635 .56001 .55378 .54765 .54161 .53567 .52983 .52407 .51841 .51284 .50735 .50195 .49663 .49139 .48624 .48116 .47616

84

.58418 .57796 .57184 .56582 .55988 .55403 .54828 .54261 .53702 .53151 .52609 .52075 .51549 .51030 .50519 .50015 .49519

85

.60211 .59603 .59004 .58414 .57832 .57258 .56693 .56135 .55586 .55044 .54510 .53983 .53464 .52952 .52447 .51949 .51458

86

.61999 .61406 .60821 .60244 .59675 .59113 .58560 .58013 .57474 .56943 .56418 .55901 .55390 .54886 .54389 .53898 .53413

87

.63752 .63175 .62605 .62043 .61488 .60939 .60398 .59864 .59337 .58817 .58303 .57795 .57294 .56799 .56310 .55828 .55351

88

.65469 .64908 .64354 .63807 .63267 .62733 .62206 .61685 .61170 .60662 .60159 .59663 .59173 .58688 .58209 .57736 .57268

89

.67148 .66605 .66068 .65537 .65012 .64493 .63980 .63474 .62972 .62477 .61987 .61503 .61024 .60551 .60083 .59620 .59162

90

.68786 .68261 .67742 .67228 .66719 .66217 .65719 .65227 .64741 .64259 .63783 .63312 .62846 .62385 .61928 .61477 .61030

91

.70354 .69847 .69345 .68848 .68357 .67870 .67388 .66912 .66440 .65973 .65511 .65053 .64600 .64152 .63708 .63269 .62834

92

.71816 .71326 .70841 .70361 .69886 .69415 .68949 .68487 .68030 .67577 .67129 .66685 .66245 .65809 .65378 .64950 .64527

93

.73173 .72700 .72232 .71768 .71308 .70852 .70401 .69954 .69511 .69072 .68637 .68205 .67778 .67355 .66935 .66519 .66107

94

.74445 .73988 .73536 .73087 .72643 .72202 .71765 .71332 .70902 .70477 .70055 .69636 .69222 .68810 .68403 .67998 .67597

95

.75660 .75220 .74783 .74350 .73920 .73494 .73072 .72653 .72237 .71825 .71416 .71010 .70608 .70209 .69813 .69421 .69031

96

.76810 .76386 .75964 .75546 .75131 .74720 .74311 .73906 .73504 .73105 .72709 .72316 .71926 .71539 .71155 .70774 .70396

97

.77880 .77470 .77063 .76659 .76258 .75860 .75465 .75073 .74684 .74297 .73914 .73533 .73155 .72780 .72407 .72037 .71670

98

.78888 .78492 .78099 .77709 .77322 .76937 .76555 .76175 .75798 .75424 .75052 .74683 .74317 .73953 .73591 .73232 .72875

99

.79877 .79496 .79117 .78741 .78367 .77995 .77626 .77260 .76895 .76534 .76174 .75817 .75462 .75109 .74759 .74411 .74065

100

.80845 .80478 .80113 .79751 .79390 .79032 .78676 .78323 .77971 .77622 .77274 .76929 .76586 .76245 .75906 .75569 .75234

101

.81804 .81451 .81101 .80753 .80406 .80062 .79719 .79379 .79040 .78703 .78368 .78035 .77704 .77375 .77048 .76722 .76399

102

.82750 .82412 .82076 .81742 .81409 .81078 .80749 .80422 .80096 .79772 .79450 .79130 .78811 .78494 .78178 .77864 .77552

103

.83691 .83368 .83046 .82726 .82408 .82091 .81775 .81461 .81149 .80838 .80529 .80221 .79914 .79609 .79306 .79003 .78703

104

.84703 .84396 .84090 .83786 .83483 .83182 .82881 .82582 .82284 .81988 .81693 .81399 .81106 .80815 .80525 .80236 .79948

105

.85690 .85399 .85109 .84820 .84532 .84245 .83959 .83674 .83391 .83108 .82826 .82546 .82267 .81988 .81711 .81435 .81159

106

.86978 .86708 .86440 .86172 .85905 .85638 .85373 .85108 .84844 .84581 .84319 .84058 .83797 .83537 .83278 .83020 .82763

107

.88557 .88315 .88073 .87833 .87592 .87352 .87113 .86875 .86636 .86399 .86161 .85925 .85689 .85453 .85218 .84984 .84749

108

.91072 .90879 .90685 .90492 .90299 .90106 .89913 .89721 .89529 .89337 .89145 .88953 .88762 .88571 .88380 .88189 .87999

109

.95500 .95400 .95300 .95200 .95100 .95000 .94900 .94800 .94700 .94600 .94500 .94400 .94300 .94200 .94100 .94000 .93900

9

Section 1

Table U(1) - Based on Life Table 90CM

Age

Adjusted Payout Rate
12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0% 14.2% 14.4% 14.6% 14.8% 15.0% 15.2% 15.4% 15.6%

0

.01197 .01187 .01177 .01168 .01159 .01151 .01143 .01135 .01128 .01121 .01115 .01108 .01102 .01096 .01091 .01085 .01080

1

.00367 .00358 .00348 .00340 .00331 .00323 .00316 .00309 .00302 .00296 .00290 .00284 .00279 .00274 .00269 .00264 .00259

2

.00342 .00331 .00322 .00312 .00304 .00295 .00288 .00280 .00273 .00267 .00260 .00254 .00248 .00243 .00238 .00233 .00228

3

.00339 .00327 .00317 .00307 .00298 .00289 .00281 .00273 .00265 .00258 .00252 .00245 .00239 .00233 .00228 .00222 .00217

4

.00347 .00335 .00324 .00313 .00303 .00294 .00285 .00276 .00268 .00261 .00253 .00247 .00240 .00234 .00228 .00222 .00217

5

.00363 .00351 .00339 .00327 .00317 .00306 .00297 .00288 .00279 .00271 .00263 .00256 .00249 .00242 .00236 .00229 .00224

6

.00386 .00372 .00359 .00347 .00335 .00325 .00314 .00305 .00295 .00286 .00278 .00270 .00262 .00255 .00248 .00242 .00235

7

.00414 .00400 .00386 .00373 .00360 .00349 .00338 .00327 .00317 .00308 .00299 .00290 .00282 .00274 .00266 .00259 .00252

8

.00448 .00432 .00417 .00403 .00390 .00378 .00366 .00354 .00344 .00333 .00324 .00314 .00305 .00297 .00289 .00281 .00273

9

.00490 .00473 .00457 .00442 .00428 .00414 .00402 .00389 .00378 .00367 .00356 .00346 .00336 .00327 .00318 .00310 .00302

10

.00541 .00523 .00506 .00490 .00475 .00460 .00446 .00433 .00421 .00409 .00398 .00387 .00376 .00366 .00357 .00348 .00339

11

.00600 .00581 .00563 .00546 .00529 .00514 .00499 .00485 .00472 .00459 .00447 .00435 .00424 .00413 .00403 .00393 .00384

12

.00668 .00647 .00628 .00610 .00593 .00576 .00560 .00545 .00531 .00518 .00505 .00492 .00480 .00469 .00458 .00447 .00437

13

.00740 .00718 .00698 .00678 .00660 .00642 .00626 .00610 .00595 .00580 .00567 .00553 .00541 .00529 .00517 .00506 .00495

14

.00810 .00787 .00766 .00745 .00726 .00707 .00689 .00673 .00657 .00641 .00627 .00613 .00600 .00587 .00574 .00563 .00551

15

.00875 .00851 .00828 .00807 .00786 .00767 .00748 .00730 .00714 .00697 .00682 .00667 .00653 .00640 .00627 .00614 .00602

16

.00932 .00907 .00883 .00860 .00839 .00818 .00799 .00780 .00762 .00745 .00729 .00714 .00699 .00685 .00671 .00658 .00646

17

.00983 .00956 .00930 .00907 .00884 .00862 .00842 .00822 .00804 .00786 .00769 .00753 .00737 .00722 .00708 .00694 .00681

18

.01027 .00999 .00972 .00947 .00923 .00900 .00879 .00858 .00839 .00820 .00802 .00785 .00769 .00753 .00738 .00724 .00710

19

.01070 .01040 .01012 .00985 .00960 .00936 .00914 .00892 .00871 .00852 .00833 .00815 .00798 .00782 .00766 .00751 .00737

20

.01115 .01083 .01054 .01026 .00999 .00974 .00950 .00927 .00905 .00885 .00865 .00846 .00828 .00811 .00794 .00779 .00763

21

.01162 .01129 .01098 .01068 .01040 .01014 .00988 .00964 .00941 .00920 .00899 .00879 .00860 .00842 .00825 .00808 .00792

22

.01211 .01176 .01143 .01112 .01082 .01054 .01027 .01002 .00978 .00955 .00933 .00912 .00892 .00873 .00854 .00837 .00820

23

.01264 .01227 .01192 .01159 .01127 .01098 .01069 .01042 .01017 .00992 .00969 .00947 .00926 .00906 .00886 .00868 .00850

24

.01322 .01283 .01246 .01210 .01177 .01145 .01115 .01087 .01060 .01034 .01009 .00986 .00963 .00942 .00922 .00902 .00883

25

.01387 .01345 .01306 .01268 .01233 .01199 .01168 .01137 .01109 .01081 .01055 .01030 .01006 .00984 .00962 .00941 .00921

26

.01459 .01415 .01373 .01333 .01295 .01260 .01226 .01194 .01163 .01134 .01106 .01080 .01055 .01030 .01007 .00985 .00964

27

.01541 .01494 .01449 .01407 .01367 .01329 .01293 .01259 .01226 .01195 .01166 .01138 .01111 .01085 .01061 .01037 .01015

28

.01631 .01580 .01533 .01488 .01445 .01405 .01367 .01330 .01296 .01263 .01231 .01201 .01173 .01145 .01119 .01094 .01070

29

.01728 .01675 .01624 .01577 .01531 .01488 .01447 .01408 .01372 .01336 .01303 .01271 .01240 .01211 .01183 .01157 .01131

30

.01833 .01776 .01723 .01672 .01623 .01578 .01534 .01493 .01453 .01416 .01380 .01346 .01313 .01282 .01253 .01224 .01197

31

.01946 .01885 .01828 .01773 .01722 .01673 .01627 .01582 .01540 .01500 .01462 .01426 .01391 .01358 .01326 .01296 .01267

32

.02066 .02002 .01940 .01883 .01828 .01776 .01726 .01679 .01634 .01591 .01551 .01512 .01475 .01439 .01405 .01373 .01342

33

.02197 .02128 .02063 .02002 .01943 .01887 .01835 .01784 .01736 .01691 .01647 .01606 .01566 .01528 .01492 .01457 .01424

34

.02338 .02265 .02195 .02130 .02067 .02008 .01951 .01897 .01846 .01798 .01751 .01707 .01664 .01624 .01585 .01548 .01512

35

.02492 .02414 .02340 .02270 .02203 .02140 .02080 .02022 .01967 .01915 .01866 .01818 .01773 .01729 .01688 .01648 .01610

36

.02658 .02575 .02496 .02422 .02350 .02283 .02218 .02157 .02098 .02043 .01989 .01938 .01890 .01843 .01799 .01756 .01715

10

Table U(1) - Based on Life Table 90CM

Section 1

Age

Adjusted Payout Rate
12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0% 14.2% 14.4% 14.6% 14.8% 15.0% 15.2% 15.4% 15.6%

37

.02838 .02750 .02666 .02586 .02510 .02438 .02369 .02303 .02241 .02181 .02124 .02069 .02017 .01967 .01920 .01874 .01830

38

.03035 .02941 .02851 .02766 .02685 .02608 .02534 .02464 .02397 .02333 .02272 .02214 .02158 .02105 .02053 .02004 .01957

39

.03249 .03149 .03053 .02962 .02876 .02793 .02715 .02640 .02568 .02500 .02434 .02372 .02312 .02254 .02200 .02147 .02096

40

.03484 .03377 .03275 .03178 .03086 .02998 .02914 .02833 .02757 .02684 .02614 .02546 .02482 .02421 .02362 .02305 .02251

41

.03742 .03628 .03520 .03416 .03318 .03224 .03134 .03048 .02966 .02888 .02813 .02741 .02672 .02606 .02543 .02482 .02424

42

.04025 .03903 .03788 .03678 .03573 .03473 .03377 .03285 .03198 .03114 .03034 .02957 .02883 .02812 .02744 .02679 .02617

43

.04333 .04205 .04082 .03965 .03853 .03746 .03644 .03546 .03453 .03363 .03277 .03195 .03116 .03040 .02967 .02897 .02830

44

.04670 .04533 .04403 .04278 .04159 .04045 .03936 .03832 .03732 .03637 .03545 .03457 .03372 .03291 .03213 .03138 .03066

45

.05032 .04887 .04748 .04616 .04489 .04368 .04252 .04141 .04034 .03932 .03834 .03740 .03650 .03563 .03480 .03399 .03322

46

.05421 .05267 .05121 .04980 .04846 .04717 .04593 .04475 .04362 .04253 .04148 .04048 .03951 .03859 .03769 .03684 .03601

47

.05836 .05673 .05518 .05369 .05226 .05089 .04958 .04832 .04711 .04595 .04484 .04377 .04274 .04175 .04080 .03988 .03899

48

.06279 .06107 .05943 .05785 .05634 .05488 .05349 .05216 .05087 .04964 .04845 .04731 .04621 .04516 .04414 .04316 .04222

49

.06752 .06571 .06397 .06230 .06070 .05916 .05768 .05626 .05490 .05359 .05233 .05111 .04995 .04882 .04774 .04669 .04568

50

.07259 .07068 .06884 .06708 .06538 .06376 .06219 .06069 .05924 .05785 .05651 .05522 .05398 .05278 .05163 .05051 .04944

51

.07801 .07599 .07406 .07220 .07041 .06869 .06703 .06544 .06391 .06244 .06101 .05964 .05832 .05705 .05582 .05464 .05349

52

.08375 .08163 .07959 .07763 .07574 .07392 .07218 .07049 .06887 .06731 .06581 .06435 .06295 .06160 .06030 .05904 .05782

53

.08982 .08759 .08544 .08338 .08139 .07948 .07763 .07586 .07415 .07249 .07090 .06936 .06788 .06645 .06506 .06373 .06243

54

.09623 .09389 .09164 .08946 .08737 .08536 .08342 .08154 .07974 .07799 .07631 .07468 .07311 .07160 .07013 .06871 .06734

55

.10301 .10055 .09819 .09591 .09371 .09159 .08955 .08757 .08567 .08383 .08206 .08034 .07868 .07708 .07552 .07402 .07257

56

.11016 .10759 .10511 .10272 .10042 .09819 .09605 .09397 .09197 .09003 .08816 .08635 .08460 .08291 .08127 .07968 .07814

57

.11771 .11502 .11243 .10993 .10751 .10518 .10293 .10075 .09864 .09661 .09464 .09273 .09089 .08910 .08737 .08570 .08408

58

.12562 .12281 .12011 .11749 .11496 .11252 .11016 .10787 .10567 .10353 .10146 .09946 .09751 .09563 .09381 .09205 .09033

59

.13385 .13092 .12810 .12537 .12273 .12017 .11770 .11531 .11299 .11075 .10858 .10648 .10444 .10246 .10055 .09869 .09688

60

.14240 .13935 .13641 .13356 .13080 .12813 .12555 .12305 .12063 .11828 .11600 .11380 .11166 .10958 .10757 .10561 .10371

61

.15130 .14813 .14507 .14210 .13923 .13644 .13375 .13113 .12860 .12614 .12376 .12145 .11921 .11703 .11492 .11286 .11087

62

.16063 .15734 .15415 .15107 .14808 .14518 .14237 .13964 .13699 .13443 .13194 .12952 .12717 .12489 .12267 .12052 .11843

63

.17042 .16700 .16370 .16049 .15738 .15437 .15144 .14860 .14584 .14316 .14056 .13804 .13558 .13319 .13087 .12862 .12643

64

.18065 .17712 .17369 .17036 .16714 .16400 .16096 .15800 .15513 .15234 .14963 .14699 .14443 .14193 .13951 .13715 .13485

65

.19135 .18769 .18415 .18070 .17735 .17410 .17094 .16787 .16488 .16198 .15916 .15641 .15374 .15113 .14860 .14614 .14373

66

.20257 .19880 .19513 .19157 .18810 .18473 .18146 .17827 .17517 .17215 .16921 .16635 .16357 .16086 .15822 .15565 .15314

67

.21441 .21052 .20673 .20305 .19947 .19599 .19259 .18929 .18608 .18295 .17990 .17693 .17403 .17121 .16847 .16579 .16317

68

.22685 .22284 .21895 .21515 .21146 .20786 .20436 .20094 .19762 .19437 .19121 .18813 .18513 .18220 .17935 .17656 .17384

69

.23987 .23575 .23175 .22784 .22404 .22033 .21672 .21320 .20976 .20641 .20314 .19995 .19684 .19381 .19084 .18795 .18513

70

.25339 .24918 .24507 .24106 .23715 .23333 .22961 .22598 .22244 .21898 .21561 .21232 .20910 .20596 .20289 .19989 .19696

71

.26735 .26304 .25882 .25471 .25070 .24679 .24296 .23923 .23559 .23203 .22855 .22515 .22183 .21859 .21542 .21232 .20929

72

.28170 .27729 .27298 .26877 .26467 .26065 .25673 .25290 .24915 .24549 .24192 .23842 .23500 .23165 .22838 .22518 .22205

11

Section 1

Table U(1) - Based on Life Table 90CM

Age

Adjusted Payout Rate
12.4% 12.6% 12.8% 13.0% 13.2% 13.4% 13.6% 13.8% 14.0% 14.2% 14.4% 14.6% 14.8% 15.0% 15.2% 15.4% 15.6%

73

.29639 .29189 .28749 .28320 .27899 .27489 .27087 .26694 .26310 .25935 .25567 .25208 .24856 .24511 .24175 .23845 .23522

74

.31152 .30694 .30246 .29807 .29378 .28959 .28548 .28146 .27753 .27368 .26991 .26622 .26261 .25907 .25561 .25222 .24889

75

.32719 .32253 .31797 .31351 .30914 .30486 .30067 .29657 .29255 .28862 .28476 .28098 .27728 .27365 .27009 .26661 .26319

76

.34350 .33877 .33415 .32961 .32517 .32082 .31656 .31238 .30828 .30426 .30032 .29646 .29268 .28896 .28532 .28175 .27825

77

.36047 .35570 .35101 .34642 .34192 .33750 .33317 .32892 .32475 .32067 .31666 .31272 .30886 .30507 .30135 .29769 .29411

78

.37811 .37329 .36856 .36392 .35937 .35490 .35051 .34621 .34198 .33783 .33376 .32976 .32583 .32197 .31818 .31445 .31080

79

.39630 .39145 .38669 .38201 .37742 .37291 .36848 .36413 .35985 .35565 .35153 .34747 .34348 .33957 .33571 .33193 .32821

80
81

.41485 .40998 .40520 .40050 .39588 .39134 .38688 .38249 .37818 .37394 .36977 .36567 .36163 .35767 .35377 .34993 .34615
.43358 .42871 .42392 .41921 .41457 .41001 .40553 .40112 .39678 .39250 .38830 .38417 .38010 .37609 .37215 .36827 .36445

82

.45238 .44752 .44273 .43802 .43338 .42881 .42431 .41989 .41553 .41124 .40701 .40285 .39875 .39471 .39074 .38682 .38297

83

.47123 .46638 .46161 .45690 .45227 .44770 .44320 .43877 .43441 .43011 .42587 .42169 .41757 .41352 .40952 .40558 .40169

84

.49030 .48548 .48073 .47604 .47143 .46688 .46239 .45797 .45361 .44930 .44506 .44088 .43676 .43269 .42868 .42473 .42082

85

.50974 .50496 .50025 .49560 .49102 .48650 .48204 .47763 .47329 .46901 .46478 .46061 .45649 .45243 .44842 .44446 .44055

86

.52935 .52463 .51998 .51538 .51084 .50636 .50194 .49758 .49327 .48901 .48481 .48066 .47656 .47252 .46852 .46457 .46068

87

.54881 .54416 .53957 .53503 .53055 .52613 .52176 .51744 .51317 .50896 .50479 .50068 .49661 .49259 .48862 .48470 .48082

88

.56806 .56349 .55898 .55451 .55010 .54574 .54144 .53718 .53296 .52880 .52469 .52062 .51659 .51262 .50868 .50479 .50095

89

.58710 .58262 .57819 .57382 .56949 .56520 .56097 .55678 .55263 .54853 .54448 .54047 .53650 .53257 .52869 .52484 .52104

90

.60588 .60151 .59718 .59290 .58866 .58447 .58032 .57621 .57214 .56812 .56413 .56019 .55629 .55242 .54860 .54481 .54106

91

.62403 .61977 .61554 .61136 .60722 .60312 .59907 .59505 .59107 .58712 .58322 .57935 .57553 .57173 .56798 .56426 .56057

92

.64107 .63692 .63280 .62872 .62468 .62068 .61672 .61279 .60890 .60504 .60122 .59743 .59368 .58996 .58628 .58263 .57901

93

.65699 .65294 .64893 .64495 .64101 .63711 .63323 .62940 .62559 .62182 .61808 .61437 .61070 .60706 .60345 .59986 .59632

94

.67200 .66806 .66415 .66027 .65643 .65262 .64884 .64509 .64138 .63769 .63404 .63041 .62681 .62325 .61971 .61620 .61272

95

.68645 .68262 .67881 .67504 .67130 .66759 .66390 .66025 .65662 .65303 .64946 .64592 .64240 .63892 .63546 .63202 .62862

96

.70021 .69648 .69279 .68912 .68548 .68186 .67828 .67471 .67118 .66767 .66419 .66074 .65731 .65390 .65052 .64717 .64384

97

.71305 .70943 .70584 .70227 .69872 .69520 .69171 .68824 .68480 .68138 .67798 .67461 .67126 .66793 .66463 .66135 .65809

98

.72521 .72169 .71819 .71472 .71127 .70784 .70444 .70106 .69770 .69437 .69106 .68776 .68450 .68125 .67802 .67482 .67163

99

.73721 .73379 .73040 .72703 .72368 .72035 .71704 .71375 .71048 .70724 .70401 .70080 .69762 .69445 .69130 .68818 .68507

100

.74901 .74570 .74241 .73914 .73589 .73265 .72944 .72625 .72307 .71992 .71678 .71366 .71056 .70748 .70441 .70136 .69834

101

.76077 .75757 .75438 .75122 .74807 .74494 .74183 .73873 .73565 .73259 .72954 .72652 .72350 .72051 .71753 .71457 .71162

102

.77241 .76932 .76625 .76319 .76015 .75712 .75411 .75111 .74813 .74517 .74222 .73928 .73636 .73346 .73057 .72769 .72483

103

.78404 .78106 .77809 .77514 .77221 .76929 .76638 .76348 .76060 .75773 .75488 .75204 .74921 .74640 .74360 .74081 .73804

104

.79662 .79377 .79093 .78810 .78528 .78248 .77969 .77691 .77414 .77139 .76864 .76591 .76319 .76048 .75779 .75510 .75243

105

.80885 .80612 .80340 .80069 .79799 .79530 .79262 .78995 .78729 .78464 .78200 .77936 .77674 .77413 .77153 .76894 .76636

106

.82506 .82250 .81995 .81741 .81488 .81235 .80983 .80732 .80482 .80232 .79983 .79735 .79488 .79242 .78996 .78751 .78507

107

.84516 .84283 .84051 .83819 .83587 .83356 .83126 .82896 .82666 .82438 .82209 .81981 .81754 .81527 .81301 .81075 .80850

108

.87808 .87618 .87428 .87238 .87049 .86859 .86670 .86481 .86293 .86104 .85916 .85728 .85540 .85352 .85165 .84978 .84790

109

.93800 .93700 .93600 .93500 .93400 .93300 .93200 .93100 .93000 .92900 .92800 .92700 .92600 .92500 .92400 .92300 .92200

12

Table U(1) - Based on Life Table 90CM

Section 1

Age

Adjusted Payout Rate
15.8% 16.0% 16.2% 16.4% 16.6% 16.8% 17.0% 17.2% 17.4% 17.6% 17.8% 18.0% 18.2% 18.4% 18.6% 18.8% 19.0%

0

.01075 .01070 .01065 .01060 .01056 .01051 .01047 .01043 .01039 .01035 .01031 .01028 .01024 .01021 .01017 .01014 .01011

1

.00255 .00251 .00247 .00243 .00239 .00236 .00232 .00229 .00226 .00223 .00220 .00217 .00214 .00211 .00209 .00206 .00204

2

.00223 .00219 .00215 .00211 .00207 .00203 .00200 .00196 .00193 .00190 .00187 .00184 .00181 .00178 .00175 .00173 .00170

3

.00212 .00208 .00203 .00199 .00195 .00191 .00187 .00184 .00180 .00177 .00173 .00170 .00167 .00164 .00162 .00159 .00156

4

.00211 .00206 .00202 .00197 .00193 .00188 .00184 .00180 .00177 .00173 .00170 .00166 .00163 .00160 .00157 .00154 .00151

5

.00218 .00213 .00207 .00202 .00198 .00193 .00189 .00185 .00180 .00177 .00173 .00169 .00166 .00162 .00159 .00156 .00153

6

.00229 .00223 .00218 .00212 .00207 .00202 .00197 .00193 .00188 .00184 .00180 .00176 .00172 .00169 .00165 .00162 .00158

7

.00246 .00239 .00233 .00227 .00222 .00216 .00211 .00206 .00201 .00197 .00192 .00188 .00184 .00180 .00176 .00172 .00168

8

.00266 .00259 .00253 .00246 .00240 .00234 .00229 .00223 .00218 .00213 .00208 .00203 .00199 .00194 .00190 .00186 .00182

9

.00294 .00287 .00279 .00272 .00266 .00259 .00253 .00247 .00242 .00236 .00231 .00225 .00220 .00216 .00211 .00206 .00202

10

.00330 .00322 .00315 .00307 .00300 .00293 .00286 .00280 .00273 .00267 .00261 .00256 .00250 .00245 .00240 .00235 .00230

11

.00375 .00366 .00358 .00350 .00342 .00334 .00327 .00320 .00313 .00307 .00300 .00294 .00288 .00282 .00277 .00271 .00266

12

.00428 .00418 .00409 .00400 .00392 .00384 .00376 .00369 .00361 .00354 .00347 .00341 .00334 .00328 .00322 .00316 .00310

13

.00485 .00475 .00465 .00456 .00447 .00438 .00430 .00422 .00414 .00406 .00399 .00392 .00385 .00378 .00372 .00366 .00359

14

.00540 .00530 .00520 .00510 .00500 .00491 .00482 .00474 .00465 .00457 .00450 .00442 .00435 .00428 .00421 .00414 .00408

15

.00591 .00580 .00569 .00559 .00549 .00539 .00530 .00521 .00512 .00504 .00496 .00488 .00480 .00473 .00465 .00458 .00451

16

.00633 .00622 .00611 .00600 .00589 .00579 .00570 .00560 .00551 .00542 .00534 .00525 .00517 .00509 .00502 .00494 .00487

17

.00668 .00656 .00645 .00633 .00622 .00612 .00602 .00592 .00582 .00573 .00564 .00555 .00547 .00539 .00531 .00523 .00516

18

.00697 .00684 .00672 .00660 .00649 .00638 .00627 .00617 .00607 .00597 .00588 .00579 .00570 .00562 .00553 .00545 .00538

19

.00723 .00709 .00696 .00684 .00672 .00661 .00650 .00639 .00628 .00618 .00609 .00599 .00590 .00581 .00573 .00564 .00556

20

.00749 .00735 .00721 .00708 .00696 .00684 .00672 .00661 .00650 .00640 .00630 .00620 .00610 .00601 .00592 .00583 .00575

21

.00777 .00762 .00748 .00734 .00721 .00708 .00696 .00684 .00673 .00662 .00651 .00641 .00631 .00622 .00612 .00603 .00594

22

.00804 .00788 .00774 .00759 .00745 .00732 .00719 .00707 .00695 .00684 .00672 .00662 .00651 .00641 .00631 .00622 .00613

23

.00833 .00817 .00801 .00786 .00771 .00757 .00744 .00731 .00718 .00706 .00694 .00683 .00672 .00661 .00651 .00641 .00631

24

.00865 .00848 .00831 .00815 .00800 .00785 .00771 .00757 .00744 .00731 .00719 .00707 .00695 .00684 .00673 .00663 .00653

25

.00902 .00884 .00866 .00849 .00833 .00817 .00802 .00788 .00774 .00760 .00747 .00735 .00722 .00711 .00699 .00688 .00677

26

.00944 .00924 .00906 .00888 .00870 .00854 .00838 .00822 .00808 .00793 .00779 .00766 .00753 .00741 .00728 .00717 .00705

27

.00993 .00972 .00953 .00933 .00915 .00898 .00881 .00864 .00848 .00833 .00818 .00804 .00791 .00777 .00764 .00752 .00740

28

.01047 .01025 .01004 .00984 .00964 .00945 .00927 .00910 .00893 .00877 .00861 .00846 .00832 .00818 .00804 .00791 .00778

29

.01107 .01083 .01061 .01039 .01018 .00998 .00979 .00961 .00943 .00926 .00909 .00893 .00878 .00863 .00848 .00834 .00820

30

.01171 .01146 .01122 .01099 .01077 .01055 .01035 .01015 .00996 .00978 .00960 .00943 .00927 .00911 .00895 .00880 .00866

31

.01239 .01212 .01187 .01162 .01139 .01116 .01094 .01073 .01053 .01033 .01014 .00996 .00978 .00961 .00945 .00929 .00914

32

.01312 .01284 .01256 .01230 .01205 .01180 .01157 .01135 .01113 .01092 .01072 .01052 .01034 .01015 .00998 .00981 .00965

33

.01392 .01362 .01332 .01304 .01277 .01251 .01226 .01202 .01179 .01157 .01135 .01114 .01094 .01075 .01056 .01038 .01020

34

.01478 .01445 .01414 .01384 .01355 .01327 .01300 .01275 .01250 .01226 .01203 .01180 .01159 .01138 .01118 .01099 .01080

35

.01573 .01538 .01505 .01472 .01441 .01412 .01383 .01355 .01329 .01303 .01278 .01254 .01231 .01209 .01187 .01167 .01147

36

.01676 .01639 .01603 .01568 .01535 .01503 .01472 .01442 .01414 .01386 .01359 .01334 .01309 .01285 .01262 .01240 .01218

13

Section 1

Table U(1) - Based on Life Table 90CM

Age

Adjusted Payout Rate
15.8% 16.0% 16.2% 16.4% 16.6% 16.8% 17.0% 17.2% 17.4% 17.6% 17.8% 18.0% 18.2% 18.4% 18.6% 18.8% 19.0%

37

.01788 .01748 .01709 .01672 .01636 .01602 .01569 .01537 .01506 .01476 .01448 .01420 .01394 .01368 .01343 .01319 .01296

38

.01912 .01869 .01827 .01787 .01749 .01712 .01676 .01642 .01609 .01577 .01546 .01517 .01488 .01460 .01434 .01408 .01383

39

.02048 .02001 .01957 .01914 .01872 .01832 .01794 .01757 .01722 .01687 .01654 .01622 .01591 .01562 .01533 .01505 .01478

40

.02199 .02149 .02101 .02055 .02010 .01967 .01926 .01886 .01848 .01811 .01775 .01741 .01707 .01675 .01644 .01614 .01585

41

.02368 .02314 .02263 .02213 .02165 .02119 .02074 .02031 .01990 .01950 .01912 .01875 .01839 .01804 .01770 .01738 .01706

42

.02557 .02499 .02443 .02390 .02338 .02288 .02240 .02194 .02150 .02107 .02065 .02025 .01986 .01949 .01912 .01877 .01843

43

.02766 .02703 .02644 .02586 .02531 .02477 .02426 .02376 .02328 .02281 .02237 .02193 .02151 .02111 .02072 .02034 .01997

44

.02997 .02930 .02866 .02804 .02744 .02687 .02631 .02578 .02526 .02476 .02428 .02381 .02336 .02292 .02250 .02209 .02169

45

.03248 .03176 .03107 .03041 .02977 .02915 .02855 .02798 .02742 .02688 .02636 .02586 .02537 .02490 .02444 .02400 .02357

46

.03521 .03445 .03371 .03299 .03230 .03164 .03100 .03038 .02978 .02920 .02864 .02810 .02758 .02707 .02658 .02610 .02564

47

.03814 .03732 .03653 .03576 .03503 .03431 .03362 .03296 .03232 .03169 .03109 .03051 .02994 .02940 .02887 .02835 .02786

48

.04130 .04043 .03958 .03876 .03797 .03720 .03647 .03575 .03506 .03439 .03375 .03312 .03251 .03192 .03135 .03080 .03026

49

.04471 .04377 .04286 .04199 .04114 .04032 .03953 .03877 .03802 .03731 .03661 .03594 .03529 .03466 .03404 .03345 .03287

50

.04840 .04740 .04643 .04549 .04459 .04371 .04287 .04205 .04125 .04048 .03974 .03902 .03832 .03764 .03698 .03634 .03572

51

.05239 .05132 .05028 .04928 .04832 .04738 .04648 .04560 .04475 .04393 .04313 .04236 .04161 .04088 .04017 .03949 .03882

52

.05664 .05550 .05440 .05334 .05231 .05131 .05034 .04941 .04850 .04762 .04677 .04594 .04514 .04436 .04360 .04286 .04215

53

.06118 .05997 .05880 .05767 .05657 .05551 .05448 .05348 .05251 .05157 .05066 .04977 .04892 .04808 .04727 .04648 .04572

54

.06601 .06473 .06348 .06228 .06111 .05998 .05888 .05782 .05679 .05579 .05481 .05387 .05295 .05206 .05120 .05035 .04954

55

.07116 .06980 .06848 .06720 .06596 .06476 .06359 .06246 .06136 .06030 .05926 .05825 .05728 .05632 .05540 .05450 .05363

56

.07665 .07521 .07381 .07246 .07114 .06987 .06863 .06742 .06626 .06512 .06402 .06295 .06191 .06090 .05991 .05895 .05802

57

.08250 .08098 .07950 .07806 .07667 .07531 .07400 .07273 .07149 .07028 .06911 .06797 .06687 .06579 .06474 .06372 .06273

58

.08867 .08706 .08550 .08398 .08251 .08108 .07969 .07834 .07702 .07574 .07450 .07329 .07212 .07098 .06986 .06878 .06772

59

.09513 .09343 .09178 .09018 .08862 .08711 .08564 .08421 .08282 .08147 .08015 .07887 .07763 .07641 .07523 .07408 .07296

60

.10187 .10008 .09834 .09665 .09501 .09342 .09186 .09035 .08888 .08745 .08606 .08471 .08339 .08210 .08085 .07963 .07844

61

.10893 .10705 .10522 .10344 .10171 .10003 .09839 .09680 .09524 .09373 .09226 .09083 .08943 .08807 .08674 .08545 .08419

62

.11639 .11442 .11249 .11062 .10880 .10703 .10530 .10362 .10198 .10039 .09883 .09732 .09584 .09441 .09300 .09163 .09030

63

.12429 .12222 .12020 .11823 .11631 .11445 .11263 .11086 .10914 .10746 .10582 .10422 .10266 .10114 .09966 .09821 .09680

64

.13262 .13044 .12832 .12626 .12425 .12229 .12038 .11852 .11670 .11494 .11321 .11153 .10988 .10828 .10672 .10519 .10370

65

.14140 .13912 .13690 .13473 .13263 .13057 .12857 .12661 .12470 .12284 .12103 .11926 .11753 .11584 .11419 .11257 .11100

66

.15070 .14831 .14599 .14373 .14152 .13937 .13726 .13521 .13321 .13126 .12935 .12748 .12566 .12389 .12215 .12045 .11879

67

.16062 .15814 .15571 .15335 .15104 .14878 .14658 .14443 .14234 .14029 .13828 .13633 .13442 .13255 .13072 .12894 .12719

68

.17119 .16860 .16607 .16360 .16119 .15883 .15653 .15429 .15209 .14995 .14785 .14580 .14379 .14183 .13992 .13804 .13621

69

.18237 .17967 .17704 .17447 .17196 .16951 .16711 .16476 .16247 .16023 .15803 .15589 .15379 .15174 .14973 .14776 .14584

70

.19410 .19131 .18857 .18590 .18329 .18074 .17824 .17579 .17340 .17106 .16878 .16654 .16434 .16220 .16010 .15804 .15602

71

.20632 .20343 .20059 .19782 .19511 .19245 .18986 .18732 .18483 .18239 .18001 .17767 .17539 .17315 .17095 .16880 .16670

72

.21899 .21599 .21306 .21019 .20738 .20462 .20193 .19929 .19671 .19417 .19169 .18926 .18688 .18455 .18226 .18002 .17782

14

Table U(1) - Based on Life Table 90CM

Section 1

Age

Adjusted Payout Rate
15.8% 16.0% 16.2% 16.4% 16.6% 16.8% 17.0% 17.2% 17.4% 17.6% 17.8% 18.0% 18.2% 18.4% 18.6% 18.8% 19.0%

73

.23206 .22896 .22593 .22296 .22005 .21720 .21441 .21167 .20899 .20637 .20379 .20127 .19879 .19636 .19398 .19165 .18936

74

.24563 .24244 .23931 .23625 .23324 .23030 .22741 .22458 .22180 .21908 .21641 .21379 .21122 .20870 .20622 .20380 .20141

75

.25984 .25656 .25333 .25018 .24708 .24404 .24106 .23813 .23526 .23245 .22968 .22697 .22430 .22169 .21912 .21660 .21413

76

.27481 .27144 .26813 .26488 .26169 .25856 .25549 .25247 .24951 .24660 .24375 .24095 .23819 .23549 .23283 .23022 .22765

77

.29059 .28713 .28374 .28041 .27714 .27392 .27077 .26766 .26462 .26162 .25868 .25579 .25295 .25016 .24741 .24471 .24206

78

.30720 .30367 .30020 .29680 .29345 .29015 .28692 .28374 .28061 .27753 .27451 .27154 .26861 .26574 .26291 .26013 .25739

79

.32455 .32095 .31742 .31394 .31052 .30716 .30385 .30059 .29739 .29424 .29115 .28810 .28510 .28215 .27924 .27638 .27357

80

.34244 .33878 .33519 .33165 .32817 .32474 .32137 .31805 .31479 .31157 .30840 .30529 .30222 .29919 .29622 .29329 .29040

81

.36068 .35698 .35334 .34975 .34621 .34273 .33930 .33593 .33260 .32932 .32610 .32292 .31979 .31670 .31366 .31066 .30771

82

.37917 .37542 .37174 .36810 .36452 .36099 .35752 .35409 .35071 .34738 .34410 .34087 .33768 .33454 .33144 .32838 .32537

83

.39786 .39409 .39037 .38670 .38308 .37951 .37599 .37252 .36910 .36573 .36240 .35912 .35588 .35269 .34954 .34643 .34336

84

.41698 .41318 .40943 .40574 .40209 .39850 .39495 .39144 .38799 .38458 .38121 .37789 .37461 .37137 .36818 .36503 .36191

85

.43670 .43289 .42914 .42543 .42177 .41815 .41458 .41106 .40758 .40414 .40075 .39740 .39409 .39082 .38760 .38441 .38126

86

.45683 .45303 .44927 .44556 .44190 .43828 .43470 .43117 .42768 .42423 .42082 .41745 .41412 .41084 .40759 .40437 .40120

87

.47699 .47320 .46946 .46576 .46211 .45849 .45492 .45139 .44789 .44444 .44103 .43765 .43432 .43102 .42776 .42453 .42134

88

.49714 .49338 .48966 .48598 .48235 .47875 .47519 .47167 .46819 .46474 .46133 .45796 .45463 .45133 .44807 .44484 .44164

89

.51728 .51355 .50987 .50622 .50261 .49904 .49551 .49201 .48855 .48513 .48173 .47838 .47506 .47177 .46851 .46529 .46210

90

.53735 .53368 .53004 .52644 .52287 .51934 .51585 .51239 .50896 .50556 .50220 .49887 .49558 .49231 .48908 .48587 .48270

91

.55692 .55331 .54973 .54618 .54266 .53918 .53573 .53232 .52893 .52558 .52225 .51896 .51570 .51247 .50926 .50609 .50294

92

.57542 .57187 .56835 .56486 .56140 .55797 .55457 .55121 .54787 .54456 .54128 .53803 .53480 .53161 .52844 .52530 .52218

93

.59280 .58931 .58585 .58242 .57901 .57564 .57230 .56898 .56569 .56243 .55919 .55599 .55280 .54965 .54652 .54342 .54034

94

.60927 .60584 .60245 .59908 .59574 .59242 .58913 .58587 .58263 .57942 .57623 .57307 .56994 .56682 .56374 .56067 .55763

95

.62524 .62188 .61855 .61525 .61197 .60872 .60549 .60228 .59910 .59595 .59281 .58970 .58662 .58355 .58051 .57750 .57450

96

.64053 .63725 .63399 .63075 .62754 .62435 .62119 .61804 .61492 .61182 .60875 .60569 .60266 .59965 .59666 .59369 .59074

97

.65486 .65165 .64846 .64529 .64214 .63902 .63591 .63283 .62977 .62673 .62371 .62071 .61773 .61477 .61183 .60891 .60601

98

.66847 .66532 .66220 .65910 .65602 .65296 .64991 .64689 .64389 .64090 .63794 .63499 .63207 .62916 .62627 .62340 .62054

99

.68198 .67891 .67586 .67283 .66981 .66682 .66384 .66088 .65794 .65502 .65211 .64922 .64635 .64350 .64067 .63785 .63504

100

.69532 .69233 .68935 .68639 .68345 .68053 .67762 .67473 .67185 .66899 .66615 .66332 .66051 .65772 .65494 .65218 .64943

101

.70869 .70578 .70288 .70000 .69713 .69428 .69144 .68862 .68582 .68303 .68025 .67749 .67474 .67201 .66930 .66659 .66391

102

.72198 .71915 .71633 .71353 .71074 .70797 .70520 .70246 .69972 .69700 .69430 .69161 .68893 .68626 .68361 .68097 .67834

103

.73528 .73253 .72980 .72707 .72436 .72167 .71898 .71631 .71365 .71100 .70837 .70575 .70314 .70054 .69795 .69538 .69281

104

.74976 .74711 .74447 .74184 .73923 .73662 .73402 .73144 .72887 .72630 .72375 .72121 .71868 .71616 .71365 .71116 .70867

105

.76379 .76123 .75867 .75613 .75360 .75107 .74856 .74605 .74356 .74107 .73859 .73613 .73367 .73122 .72878 .72635 .72393

106

.78264 .78021 .77779 .77538 .77297 .77058 .76819 .76581 .76343 .76107 .75871 .75635 .75401 .75167 .74934 .74702 .74470

107

.80625 .80401 .80177 .79954 .79731 .79509 .79287 .79065 .78845 .78624 .78405 .78185 .77967 .77748 .77531 .77313 .77096

108

.84604 .84417 .84231 .84044 .83858 .83672 .83487 .83301 .83116 .82931 .82746 .82562 .82377 .82193 .82009 .81826 .81642

109

.92100 .92000 .91900 .91800 .91700 .91600 .91500 .91400 .91300 .91200 .91100 .91000 .90900 .90800 .90700 .90600 .90500

15

Section 1

Table U(1) - Based on Life Table 90CM

Age

Adjusted Payout Rate
19.2% 19.4% 19.6% 19.8% 20.0% 20.2% 20.4% 20.6% 20.8% 21.0% 21.2% 21.4% 21.6% 21.8% 22.0%

0

.01007 .01004 .01001 .00998 .00995 .00992 .00989 .00987 .00984 .00981 .00978 .00976 .00973 .00971 .00968

1

.00201 .00199 .00197 .00195 .00193 .00191 .00189 .00187 .00185 .00183 .00181 .00180 .00178 .00176 .00175

2

.00168 .00166 .00163 .00161 .00159 .00157 .00155 .00153 .00151 .00150 .00148 .00146 .00144 .00143 .00141

3

.00154 .00151 .00149 .00147 .00144 .00142 .00140 .00138 .00136 .00134 .00133 .00131 .00129 .00127 .00126

4

.00149 .00146 .00143 .00141 .00139 .00136 .00134 .00132 .00130 .00128 .00126 .00124 .00122 .00120 .00119

5

.00150 .00147 .00144 .00142 .00139 .00137 .00134 .00132 .00130 .00128 .00125 .00123 .00121 .00119 .00118

6

.00155 .00152 .00149 .00146 .00143 .00141 .00138 .00135 .00133 .00131 .00128 .00126 .00124 .00122 .00120

7

.00165 .00161 .00158 .00155 .00152 .00149 .00146 .00143 .00140 .00138 .00135 .00133 .00130 .00128 .00126

8

.00178 .00174 .00171 .00167 .00164 .00160 .00157 .00154 .00151 .00148 .00145 .00142 .00140 .00137 .00135

9

.00198 .00193 .00189 .00186 .00182 .00178 .00175 .00171 .00168 .00165 .00161 .00158 .00155 .00152 .00150

10

.00225 .00221 .00216 .00212 .00208 .00204 .00200 .00196 .00192 .00189 .00185 .00182 .00179 .00175 .00172

11

.00261 .00256 .00251 .00246 .00242 .00237 .00233 .00229 .00225 .00221 .00217 .00213 .00209 .00206 .00202

12

.00305 .00299 .00294 .00289 .00284 .00279 .00274 .00270 .00265 .00261 .00257 .00253 .00249 .00245 .00241

13

.00353 .00348 .00342 .00336 .00331 .00326 .00321 .00316 .00311 .00306 .00302 .00297 .00293 .00289 .00284

14

.00401 .00395 .00389 .00383 .00378 .00372 .00367 .00361 .00356 .00351 .00346 .00342 .00337 .00332 .00328

15

.00445 .00438 .00432 .00426 .00420 .00414 .00408 .00403 .00397 .00392 .00387 .00382 .00377 .00372 .00367

16

.00480 .00474 .00467 .00461 .00454 .00448 .00442 .00436 .00431 .00425 .00420 .00414 .00409 .00404 .00399

17

.00509 .00502 .00495 .00488 .00481 .00475 .00469 .00463 .00457 .00451 .00446 .00440 .00435 .00429 .00424

18

.00530 .00523 .00515 .00509 .00502 .00495 .00489 .00482 .00476 .00470 .00464 .00459 .00453 .00448 .00442

19

.00548 .00541 .00533 .00526 .00519 .00512 .00506 .00499 .00493 .00486 .00480 .00474 .00469 .00463 .00458

20

.00567 .00559 .00551 .00543 .00536 .00529 .00522 .00515 .00509 .00502 .00496 .00490 .00484 .00478 .00472

21

.00586 .00577 .00569 .00561 .00554 .00546 .00539 .00532 .00525 .00519 .00512 .00506 .00499 .00493 .00487

22

.00604 .00595 .00586 .00578 .00570 .00562 .00555 .00548 .00540 .00533 .00527 .00520 .00513 .00507 .00501

23

.00622 .00613 .00604 .00596 .00587 .00579 .00571 .00563 .00556 .00549 .00542 .00535 .00528 .00521 .00515

24

.00643 .00633 .00624 .00615 .00606 .00597 .00589 .00581 .00573 .00566 .00558 .00551 .00544 .00537 .00530

25

.00667 .00657 .00647 .00637 .00628 .00619 .00610 .00602 .00594 .00586 .00578 .00570 .00563 .00555 .00548

26

.00694 .00684 .00673 .00663 .00654 .00644 .00635 .00626 .00617 .00609 .00600 .00592 .00584 .00577 .00569

27

.00728 .00717 .00706 .00695 .00685 .00675 .00665 .00656 .00647 .00638 .00629 .00620 .00612 .00604 .00596

28

.00766 .00754 .00742 .00731 .00720 .00709 .00699 .00689 .00679 .00670 .00660 .00651 .00643 .00634 .00626

29

.00807 .00795 .00782 .00770 .00759 .00747 .00736 .00726 .00715 .00705 .00695 .00686 .00677 .00668 .00659

30

.00852 .00838 .00825 .00812 .00800 .00788 .00776 .00765 .00754 .00743 .00733 .00723 .00713 .00703 .00694

31

.00899 .00884 .00870 .00857 .00844 .00831 .00819 .00806 .00795 .00783 .00772 .00762 .00751 .00741 .00731

32

.00949 .00933 .00918 .00904 .00890 .00876 .00863 .00850 .00838 .00826 .00814 .00802 .00791 .00780 .00770

33

.01003 .00987 .00971 .00956 .00941 .00926 .00912 .00898 .00885 .00872 .00860 .00847 .00836 .00824 .00813

34

.01062 .01044 .01027 .01011 .00995 .00979 .00964 .00949 .00935 .00921 .00908 .00895 .00882 .00870 .00858

35

.01127 .01108 .01090 .01072 .01055 .01038 .01022 .01007 .00991 .00977 .00962 .00948 .00935 .00922 .00909

36

.01197 .01177 .01157 .01138 .01120 .01102 .01085 .01068 .01052 .01036 .01020 .01005 .00991 .00977 .00963

16

Table U(1) - Based on Life Table 90CM

Section 1

Age

Adjusted Payout Rate
19.2% 19.4% 19.6% 19.8% 20.0% 20.2% 20.4% 20.6% 20.8% 21.0% 21.2% 21.4% 21.6% 21.8% 22.0%

37

.01274 .01252 .01231 .01210 .01190 .01171 .01153 .01135 .01117 .01100 .01083 .01067 .01052 .01036 .01022

38

.01358 .01335 .01312 .01290 .01269 .01248 .01228 .01209 .01190 .01172 .01154 .01136 .01120 .01103 .01087

39

.01452 .01427 .01402 .01378 .01355 .01333 .01311 .01290 .01270 .01250 .01231 .01212 .01194 .01176 .01159

40

.01557 .01529 .01503 .01477 .01453 .01428 .01405 .01382 .01360 .01339 .01318 .01298 .01278 .01259 .01241

41

.01676 .01646 .01618 .01590 .01563 .01537 .01512 .01487 .01464 .01440 .01418 .01396 .01375 .01354 .01334

42

.01810 .01779 .01748 .01718 .01689 .01660 .01633 .01607 .01581 .01556 .01531 .01508 .01484 .01462 .01440

43

.01962 .01927 .01894 .01861 .01830 .01799 .01770 .01741 .01713 .01686 .01659 .01634 .01609 .01584 .01561

44

.02131 .02094 .02058 .02023 .01989 .01955 .01923 .01892 .01862 .01833 .01804 .01776 .01749 .01723 .01697

45

.02316 .02276 .02237 .02199 .02162 .02126 .02092 .02058 .02025 .01993 .01962 .01932 .01903 .01874 .01846

46

.02519 .02476 .02433 .02392 .02353 .02314 .02277 .02240 .02205 .02170 .02137 .02104 .02072 .02041 .02011

47

.02737 .02690 .02645 .02601 .02558 .02516 .02476 .02436 .02398 .02361 .02324 .02289 .02255 .02221 .02188

48

.02974 .02924 .02875 .02827 .02781 .02736 .02692 .02649 .02608 .02568 .02529 .02490 .02453 .02417 .02382

49

.03231 .03177 .03124 .03072 .03022 .02974 .02927 .02881 .02836 .02793 .02750 .02709 .02669 .02630 .02591

50

.03512 .03453 .03396 .03341 .03287 .03235 .03184 .03135 .03086 .03039 .02994 .02949 .02906 .02864 .02822

51

.03817 .03755 .03693 .03634 .03576 .03520 .03465 .03412 .03360 .03309 .03260 .03212 .03165 .03120 .03075

52

.04146 .04078 .04012 .03949 .03886 .03826 .03767 .03710 .03654 .03599 .03546 .03495 .03444 .03395 .03347

53

.04498 .04425 .04355 .04286 .04220 .04155 .04091 .04030 .03970 .03911 .03854 .03799 .03744 .03692 .03640

54

.04874 .04796 .04721 .04648 .04576 .04507 .04439 .04373 .04308 .04246 .04184 .04125 .04066 .04009 .03954

55

.05278 .05195 .05114 .05036 .04959 .04885 .04812 .04741 .04672 .04605 .04539 .04475 .04413 .04352 .04292

56

.05711 .05623 .05537 .05453 .05371 .05291 .05214 .05138 .05064 .04992 .04922 .04853 .04786 .04721 .04657

57

.06176 .06082 .05990 .05900 .05813 .05728 .05645 .05564 .05485 .05408 .05333 .05260 .05188 .05118 .05049

58

.06669 .06569 .06471 .06376 .06283 .06192 .06104 .06017 .05933 .05851 .05771 .05692 .05616 .05541 .05468

59

.07186 .07080 .06976 .06875 .06776 .06679 .06585 .06493 .06403 .06316 .06230 .06146 .06065 .05985 .05907

60

.07727 .07614 .07504 .07396 .07291 .07188 .07088 .06991 .06895 .06802 .06710 .06621 .06534 .06449 .06366

61

.08296 .08176 .08059 .07944 .07833 .07724 .07617 .07513 .07412 .07312 .07215 .07121 .07028 .06937 .06848

62

.08900 .08772 .08648 .08527 .08409 .08293 .08180 .08070 .07962 .07856 .07753 .07652 .07554 .07457 .07363

63

.09542 .09408 .09276 .09148 .09022 .08900 .08780 .08663 .08548 .08436 .08327 .08220 .08115 .08012 .07912

64

.10224 .10082 .09942 .09807 .09674 .09544 .09417 .09293 .09172 .09053 .08937 .08823 .08712 .08603 .08496

65

.10946 .10796 .10649 .10505 .10365 .10228 .10093 .09962 .09833 .09707 .09584 .09464 .09346 .09230 .09117

66

.11717 .11559 .11403 .11252 .11103 .10958 .10816 .10677 .10541 .10408 .10277 .10150 .10025 .09902 .09782

67

.12548 .12381 .12218 .12058 .11901 .11748 .11598 .11451 .11307 .11166 .11028 .10893 .10761 .10631 .10504

68

.13441 .13265 .13093 .12925 .12760 .12599 .12440 .12285 .12134 .11985 .11839 .11696 .11556 .11419 .11285

69

.14395 .14211 .14030 .13853 .13680 .13510 .13343 .13180 .13020 .12864 .12710 .12559 .12412 .12267 .12125

70

.15405 .15211 .15022 .14836 .14654 .14476 .14301 .14129 .13961 .13797 .13635 .13476 .13321 .13168 .13018

71

.16463 .16261 .16062 .15868 .15677 .15490 .15307 .15127 .14950 .14777 .14607 .14441 .14277 .14117 .13959

72

.17567 .17355 .17148 .16944 .16745 .16549 .16357 .16169 .15984 .15802 .15624 .15449 .15277 .15109 .14943

17

Section 1

Table U(1) - Based on Life Table 90CM

Age

Adjusted Payout Rate
19.2% 19.4% 19.6% 19.8% 20.0% 20.2% 20.4% 20.6% 20.8% 21.0% 21.2% 21.4% 21.6% 21.8% 22.0%

73

.18711 .18490 .18274 .18062 .17853 .17649 .17448 .17251 .17057 .16867 .16681 .16497 .16317 .16140 .15966

74

.19907 .19678 .19452 .19231 .19014 .18800 .18591 .18385 .18182 .17984 .17788 .17597 .17408 .17223 .17040

75

.21170 .20931 .20696 .20466 .20240 .20017 .19799 .19584 .19373 .19165 .18962 .18761 .18564 .18370 .18179

76

.22513 .22265 .22022 .21782 .21547 .21316 .21088 .20865 .20645 .20429 .20216 .20007 .19801 .19599 .19400

77

.23945 .23688 .23436 .23188 .22944 .22704 .22468 .22236 .22007 .21782 .21561 .21343 .21129 .20918 .20710

78

.25470 .25205 .24944 .24688 .24435 .24187 .23942 .23702 .23465 .23232 .23002 .22776 .22553 .22334 .22118

79

.27080 .26807 .26538 .26274 .26013 .25757 .25505 .25256 .25011 .24770 .24532 .24298 .24067 .23840 .23616

80

.28756 .28476 .28200 .27928 .27660 .27396 .27136 .26880 .26628 .26379 .26134 .25892 .25654 .25419 .25187

81

.30480 .30193 .29910 .29632 .29357 .29086 .28819 .28556 .28297 .28041 .27788 .27539 .27294 .27052 .26813

82

.32240 .31947 .31658 .31373 .31092 .30815 .30541 .30272 .30005 .29743 .29484 .29228 .28976 .28727 .28481

83

.34034 .33735 .33440 .33150 .32863 .32580 .32300 .32024 .31752 .31483 .31218 .30956 .30697 .30442 .30190

84

.35884 .35581 .35281 .34985 .34693 .34405 .34120 .33839 .33561 .33287 .33016 .32748 .32484 .32222 .31964

85

.37815 .37508 .37204 .36904 .36608 .36315 .36026 .35740 .35458 .35178 .34903 .34630 .34361 .34094 .33831

86

.39806 .39496 .39190 .38887 .38587 .38291 .37998 .37709 .37423 .37140 .36860 .36584 .36310 .36040 .35772

87

.41819 .41507 .41198 .40893 .40591 .40292 .39997 .39705 .39416 .39130 .38847 .38568 .38291 .38017 .37746

88

.43848 .43535 .43225 .42919 .42616 .42316 .42019 .41725 .41434 .41146 .40861 .40579 .40300 .40024 .39750

89

.45894 .45582 .45272 .44966 .44662 .44362 .44064 .43770 .43478 .43189 .42903 .42620 .42339 .42061 .41786

90

.47956 .47644 .47336 .47031 .46728 .46428 .46131 .45837 .45546 .45257 .44971 .44687 .44406 .44128 .43852

91

.49982 .49673 .49367 .49064 .48763 .48465 .48170 .47877 .47587 .47299 .47014 .46731 .46451 .46173 .45898

92

.51910 .51604 .51300 .50999 .50701 .50405 .50112 .49821 .49533 .49247 .48963 .48682 .48403 .48126 .47852

93

.53728 .53426 .53125 .52827 .52532 .52239 .51948 .51659 .51373 .51089 .50807 .50528 .50251 .49976 .49703

94

.55462 .55162 .54865 .54571 .54278 .53988 .53700 .53414 .53131 .52849 .52570 .52293 .52018 .51744 .51473

95

.57153 .56857 .56564 .56274 .55985 .55698 .55414 .55131 .54851 .54572 .54296 .54021 .53749 .53478 .53209

96

.58781 .58491 .58202 .57915 .57631 .57348 .57067 .56788 .56511 .56236 .55963 .55692 .55422 .55155 .54889

97

.60313 .60026 .59742 .59459 .59179 .58900 .58623 .58348 .58075 .57803 .57533 .57265 .56999 .56735 .56472

98

.61771 .61489 .61209 .60931 .60654 .60379 .60106 .59835 .59565 .59297 .59031 .58766 .58503 .58242 .57982

99

.63226 .62949 .62674 .62400 .62128 .61858 .61589 .61322 .61057 .60793 .60530 .60269 .60010 .59752 .59496

100

.64670 .64398 .64128 .63860 .63593 .63327 .63063 .62800 .62539 .62280 .62021 .61764 .61509 .61255 .61002

101

.66123 .65857 .65593 .65330 .65068 .64808 .64549 .64291 .64035 .63780 .63526 .63274 .63023 .62773 .62525

102

.67573 .67313 .67054 .66797 .66541 .66286 .66032 .65780 .65529 .65279 .65030 .64783 .64537 .64292 .64048

103

.69026 .68772 .68520 .68268 .68018 .67768 .67520 .67273 .67028 .66783 .66539 .66297 .66055 .65815 .65576

104

.70619 .70372 .70127 .69882 .69639 .69396 .69154 .68914 .68674 .68436 .68198 .67962 .67726 .67492 .67258

105

.72151 .71911 .71671 .71433 .71195 .70958 .70723 .70488 .70253 .70020 .69788 .69556 .69326 .69096 .68867

106

.74240 .74009 .73780 .73551 .73323 .73096 .72870 .72644 .72419 .72194 .71971 .71748 .71525 .71304 .71083

107

.76880 .76664 .76449 .76234 .76020 .75806 .75593 .75380 .75168 .74956 .74744 .74534 .74323 .74113 .73904

108

.81459 .81275 .81093 .80910 .80727 .80545 .80363 .80181 .79999 .79818 .79636 .79455 .79274 .79094 .78913

109

.90400 .90300 .90200 .90100 .90000 .89900 .89800 .89700 .89600 .89500 .89400 .89300 .89200 .89100 .89000

18

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

0
1
1
2
2

0
0
1
0
1

.15702
.15830
.15968
.15997
.16140

.13283
.13400
.13525
.13554
.13685

.11240
.11345
.11458
.11486
.11605

.09513
.09607
.09709
.09736
.09843

.08054
.08137
.08229
.08255
.08351

.06821
.06894
.06976
.07001
.07086

.05779
.05843
.05915
.05939
.06015

.04898
.04953
.05017
.05040
.05106

.04153
.04201
.04256
.04278
.04336

.03523
.03564
.03612
.03633
.03684

.02990
.03024
.03067
.03086
.03130

.02539
.02568
.02604
.02623
.02661

.02157
.02181
.02212
.02230
.02263

.01834
.01853
.01880
.01897
.01925

.01561
.01576
.01599
.01614
.01638

.01329
.01341
.01360
.01375
.01395

.01133
.01141
.01157
.01171
.01188

.00966
.00972
.00985
.00999
.01013

.00825
.00829
.00840
.00852
.00864

.00705
.00707
.00716
.00727
.00737

2
3
3
3
3

2
0
1
2
3

.16321
.16160
.16309
.16498
.16683

.13852
.13705
.13842
.14016
.14188

.11758
.11626
.11749
.11910
.12068

.09983
.09864
.09975
.10122
.10267

.08478
.08371
.08471
.08605
.08737

.07202
.07107
.07195
.07316
.07436

.06119
.06035
.06113
.06222
.06331

.05200
.05126
.05195
.05293
.05391

.04420
.04355
.04416
.04504
.04592

.03759
.03702
.03755
.03834
.03913

.03197
.03148
.03194
.03264
.03335

.02721
.02678
.02718
.02780
.02843

.02316
.02279
.02314
.02369
.02425

.01972
.01941
.01970
.02019
.02069

.01680
.01653
.01678
.01722
.01766

.01432
.01409
.01430
.01469
.01508

.01221
.01202
.01220
.01254
.01289

.01042
.01026
.01041
.01071
.01102

.00889
.00876
.00888
.00915
.00942

.00759
.00749
.00759
.00782
.00806

4
4
4
4
4

0
1
2
3
4

.16320
.16475
.16671
.16865
.17055

.13854
.13995
.14177
.14357
.14534

.11763
.11891
.12058
.12224
.12387

.09990
.10105
.10258
.10410
.10560

.08486
.08590
.08729
.08867
.09004

.07211
.07303
.07429
.07555
.07679

.06129
.06211
.06325
.06438
.06551

.05211
.05283
.05386
.05488
.05590

.04432
.04495
.04587
.04679
.04771

.03771
.03826
.03909
.03991
.04074

.03210
.03258
.03331
.03405
.03479

.02733
.02775
.02840
.02906
.02972

.02328
.02364
.02422
.02481
.02540

.01985
.02015
.02067
.02119
.02172

.01692
.01718
.01764
.01811
.01858

.01444
.01466
.01507
.01548
.01590

.01233
.01251
.01287
.01324
.01361

.01053
.01069
.01100
.01133
.01166

.00900
.00913
.00941
.00970
.00999

.00770
.00781
.00805
.00831
.00857

5
5
5
5
5

0
1
2
3
4

.16476
.16636
.16840
.17043
.17241

.13999
.14145
.14335
.14522
.14707

.11897
.12029
.12204
.12377
.12548

.10113
.10232
.10392
.10551
.10707

.08599
.08706
.08851
.08996
.09139

.07313
.07409
.07540
.07672
.07802

.06222
.06307
.06425
.06544
.06663

.05295
.05370
.05477
.05584
.05691

.04508
.04573
.04670
.04766
.04862

.03839
.03896
.03983
.04069
.04156

.03271
.03321
.03398
.03475
.03553

.02788
.02831
.02900
.02969
.03038

.02378
.02415
.02476
.02537
.02599

.02028
.02060
.02114
.02169
.02225

.01732
.01759
.01807
.01856
.01905

.01479
.01502
.01544
.01588
.01632

.01264
.01283
.01321
.01359
.01398

.01081
.01097
.01130
.01164
.01199

.00925
.00938
.00968
.00998
.01028

.00792
.00803
.00829
.00856
.00883

5
6
6
6
6

5
0
1
2
3

.17436
.16627
.16792
.17005
.17216

.14888
.14140
.14291
.14488
.14684

.12715
.12027
.12164
.12346
.12526

.10862
.10233
.10356
.10523
.10688

.09280
.08709
.08819
.08971
.09122

.07931
.07414
.07512
.07650
.07787

.06779
.06313
.06401
.06525
.06649

.05797
.05378
.05455
.05567
.05679

.04958
.04583
.04650
.04751
.04852

.04242
.03907
.03966
.04056
.04146

.03630
.03332
.03383
.03463
.03545

.03108
.02843
.02887
.02959
.03031

.02661
.02427
.02465
.02529
.02593

.02280
.02072
.02105
.02162
.02219

.01954
.01771
.01799
.01849
.01900

.01676
.01514
.01538
.01582
.01628

.01438
.01295
.01315
.01354
.01395

.01234
.01109
.01125
.01160
.01196

.01060
.00950
.00963
.00994
.01026

.00910
.00814
.00825
.00853
.00881

6
6
6
7
7

4
5
6
0
1

.17423
.17627
.17826
.16774
.16944

.14876
.15066
.15252
.14277
.14432

.12705
.12880
.13053
.12155
.12296

.10852
.11013
.11172
.10350
.10478

.09271
.09419
.09565
.08817
.08931

.07923
.08058
.08191
.07512
.07614

.06772
.06895
.07016
.06403
.06493

.05790
.05901
.06011
.05460
.05539

.04952
.05052
.05152
.04657
.04726

.04237
.04327
.04417
.03973
.04034

.03626
.03707
.03788
.03392
.03445

.03104
.03177
.03249
.02897
.02943

.02658
.02723
.02788
.02475
.02514

.02277
.02335
.02394
.02116
.02150

.01952
.02004
.02056
.01810
.01838

.01674
.01720
.01766
.01549
.01573

.01436
.01477
.01518
.01326
.01347

.01232
.01269
.01306
.01137
.01154

.01058
.01091
.01124
.00975
.00989

.00909
.00938
.00968
.00837
.00848

7
7
7
7
7

2
3
4
5
6

.17165
.17384
.17600
.17812
.18021

.14637
.14841
.15042
.15240
.15434

.12484
.12672
.12858
.13041
.13222

.10650
.10823
.10993
.11162
.11329

.09088
.09245
.09401
.09556
.09709

.07757
.07900
.08042
.08183
.08322

.06622
.06752
.06881
.07009
.07136

.05655
.05772
.05889
.06005
.06120

.04831
.04936
.05041
.05146
.05250

.04128
.04222
.04317
.04412
.04506

.03529
.03613
.03698
.03783
.03868

.03017
.03093
.03169
.03245
.03321

.02581
.02649
.02717
.02785
.02853

.02209
.02269
.02330
.02391
.02452

.01891
.01945
.01999
.02053
.02108

.01620
.01667
.01716
.01764
.01813

.01388
.01430
.01473
.01517
.01560

.01190
.01228
.01266
.01304
.01343

.01021
.01054
.01088
.01122
.01157

.00876
.00906
.00936
.00966
.00997

7
8
8
8
8

7
0
1
2
3

.18225
.16916
.17091
.17320
.17547

.15625
.14410
.14570
.14782
.14993

.13399
.12278
.12423
.12619
.12814

.11492
.10465
.10595
.10775
.10954

.09859
.08922
.09039
.09202
.09366

.08460
.07609
.07713
.07861
.08010

.07261
.06491
.06583
.06718
.06852

.06234
.05539
.05621
.05742
.05864

.05354
.04729
.04801
.04909
.05019

.04599
.04039
.04102
.04199
.04298

.03952
.03451
.03506
.03593
.03681

.03397
.02950
.02997
.03075
.03154

.02921
.02523
.02564
.02633
.02703

.02513
.02159
.02194
.02255
.02318

.02163
.01849
.01878
.01933
.01989

.01862
.01584
.01608
.01657
.01707

.01604
.01358
.01378
.01421
.01466

.01382
.01165
.01182
.01220
.01259

.01192
.01000
.01014
.01048
.01082

.01028
.00859
.00870
.00900
.00931

8
8
8
8
8

4
5
6
7
8

.17772
.17993
.18211
.18424
.18632

.15203
.15409
.15612
.15812
.16007

.13008
.13199
.13387
.13572
.13754

.11132
.11308
.11482
.11653
.11821

.09529
.09690
.09849
.10007
.10162

.08158
.08306
.08451
.08596
.08738

.06987
.07121
.07254
.07385
.07515

.05985
.06107
.06227
.06347
.06465

.05129
.05239
.05348
.05456
.05564

.04396
.04495
.04594
.04692
.04789

.03770
.03859
.03947
.04036
.04124

.03234
.03313
.03393
.03473
.03552

.02775
.02846
.02918
.02990
.03061

.02382
.02446
.02510
.02574
.02639

.02045
.02103
.02160
.02218
.02276

.01757
.01808
.01860
.01912
.01963

.01511
.01556
.01602
.01648
.01695

.01299
.01340
.01381
.01422
.01464

.01118
.01154
.01190
.01227
.01265

.00962
.00995
.01027
.01060
.01093

9
9
9
9
9

0
1
2
3
4

.17054
.17233
.17470
.17705
.17939

.14539
.14703
.14923
.15142
.15359

.12398
.12547
.12750
.12952
.13153

.10576
.10710
.10896
.11082
.11267

.09024
.09144
.09314
.09484
.09653

.07703
.07810
.07964
.08118
.08272

.06577
.06672
.06811
.06951
.07091

.05618
.05701
.05827
.05954
.06080

.04801
.04874
.04987
.05101
.05215

.04104
.04168
.04269
.04372
.04475

.03510
.03565
.03656
.03748
.03841

.03003
.03051
.03132
.03214
.03297

.02571
.02612
.02684
.02758
.02832

.02202
.02237
.02302
.02367
.02434

.01887
.01917
.01974
.02033
.02092

.01619
.01644
.01694
.01746
.01799

.01389
.01410
.01455
.01501
.01548

.01193
.01210
.01250
.01291
.01333

.01025
.01039
.01074
.01111
.01148

.00882
.00893
.00924
.00956
.00989

19

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

9
9
9
9
9

5
6
7
8
9

.18169
.18396
.18618
.18836
.19049

.15574
.15786
.15994
.16198
.16399

.13352
.13549
.13742
.13933
.14120

.11450
.11631
.11810
.11987
.12160

.09821
.09988
.10152
.10315
.10475

.08426
.08578
.08729
.08878
.09025

.07231
.07370
.07507
.07643
.07778

.06207
.06333
.06458
.06582
.06705

.05330
.05444
.05557
.05670
.05782

.04578
.04681
.04784
.04886
.04987

.03933
.04026
.04119
.04212
.04303

.03381
.03464
.03548
.03631
.03715

.02907
.02982
.03057
.03132
.03208

.02501
.02568
.02635
.02703
.02771

.02152
.02212
.02273
.02333
.02394

.01853
.01907
.01961
.02015
.02070

.01596
.01644
.01692
.01741
.01791

.01375
.01418
.01462
.01505
.01549

.01186
.01224
.01263
.01302
.01342

.01023
.01057
.01092
.01127
.01162

10
10
10
10
10

0
1
2
3
4

.17187
.17370
.17615
.17859
.18101

.14664
.14832
.15059
.15286
.15511

.12515
.12667
.12877
.13087
.13295

.10684
.10821
.11014
.11206
.11398

.09124
.09247
.09422
.09599
.09774

.07795
.07904
.08063
.08224
.08384

.06661
.06758
.06902
.07048
.07194

.05695
.05780
.05910
.06042
.06174

.04871
.04946
.05063
.05181
.05300

.04168
.04233
.04338
.04445
.04552

.03568
.03624
.03718
.03814
.03910

.03056
.03104
.03188
.03274
.03361

.02618
.02660
.02735
.02812
.02889

.02245
.02281
.02347
.02416
.02485

.01926
.01956
.02016
.02076
.02138

.01653
.01679
.01731
.01786
.01841

.01420
.01441
.01488
.01536
.01585

.01221
.01238
.01280
.01322
.01366

.01050
.01064
.01101
.01139
.01178

.00904
.00915
.00948
.00982
.01016

10
10
10
10
10

5
6
7
8
9

.18340
.18575
.18807
.19035
.19258

.15734
.15955
.16172
.16385
.16595

.13502
.13707
.13908
.14107
.14303

.11589
.11778
.11965
.12149
.12330

.09949
.10123
.10295
.10464
.10632

.08544
.08703
.08860
.09016
.09170

.07339
.07484
.07627
.07770
.07911

.06306
.06437
.06568
.06698
.06827

.05420
.05539
.05657
.05775
.05893

.04659
.04767
.04875
.04982
.05088

.04007
.04104
.04201
.04298
.04395

.03448
.03535
.03623
.03710
.03797

.02967
.03046
.03125
.03204
.03282

.02555
.02625
.02696
.02767
.02838

.02201
.02264
.02327
.02391
.02455

.01897
.01953
.02010
.02067
.02125

.01635
.01686
.01737
.01788
.01840

.01411
.01456
.01501
.01547
.01594

.01218
.01258
.01299
.01340
.01381

.01051
.01087
.01124
.01161
.01198

10
11
11
11
11

10
0
1
2
3

.19476
.17316
.17502
.17755
.18007

.16800
.14785
.14956
.15191
.15425

.14495
.12628
.12783
.13000
.13217

.12509
.10790
.10929
.11128
.11327

.10797
.09222
.09347
.09528
.09711

.09322
.07884
.07996
.08161
.08327

.08050
.06744
.06842
.06992
.07142

.06954
.05770
.05857
.05992
.06128

.06009
.04940
.05016
.05137
.05260

.05194
.04230
.04297
.04406
.04516

.04491
.03625
.03682
.03780
.03879

.03885
.03107
.03157
.03244
.03333

.03361
.02665
.02708
.02785
.02865

.02909
.02287
.02323
.02393
.02464

.02519
.01964
.01995
.02056
.02120

.02183
.01688
.01713
.01768
.01825

.01892
.01451
.01473
.01521
.01571

.01641
.01249
.01266
.01309
.01354

.01423
.01076
.01090
.01128
.01167

.01236
.00927
.00938
.00972
.01007

11
11
11
11
11

4
5
6
7
8

.18258
.18505
.18750
.18991
.19228

.15659
.15890
.16119
.16345
.16567

.13433
.13648
.13860
.14071
.14278

.11526
.11724
.11921
.12115
.12307

.09893
.10075
.10255
.10434
.10611

.08493
.08659
.08824
.08989
.09151

.07294
.07445
.07595
.07745
.07894

.06265
.06402
.06539
.06676
.06812

.05384
.05508
.05632
.05756
.05879

.04628
.04740
.04852
.04964
.05076

.03979
.04080
.04182
.04283
.04384

.03423
.03514
.03605
.03696
.03788

.02946
.03027
.03109
.03192
.03274

.02536
.02609
.02683
.02757
.02831

.02184
.02250
.02316
.02382
.02449

.01882
.01941
.02000
.02059
.02119

.01623
.01675
.01728
.01781
.01835

.01400
.01446
.01493
.01541
.01590

.01208
.01249
.01292
.01334
.01378

.01043
.01080
.01118
.01156
.01195

11
11
11
12
12

9
10
11
0
1

.19461
.19689
.19913
.17440
.17630

.16786
.17001
.17212
.14902
.15076

.14482
.14683
.14880
.12738
.12896

.12497
.12684
.12867
.10892
.11034

.10786
.10959
.11129
.09316
.09444

.09312
.09472
.09629
.07972
.08085

.08042
.08188
.08332
.06824
.06924

.06947
.07080
.07213
.05844
.05932

.06002
.06124
.06245
.05007
.05084

.05188
.05299
.05409
.04292
.04359

.04486
.04586
.04687
.03681
.03739

.03880
.03971
.04062
.03158
.03208

.03357
.03440
.03522
.02711
.02754

.02906
.02980
.03055
.02329
.02366

.02516
.02584
.02651
.02002
.02033

.02180
.02241
.02302
.01722
.01748

.01889
.01944
.01999
.01482
.01504

.01638
.01688
.01737
.01277
.01294

.01422
.01466
.01510
.01101
.01115

.01234
.01274
.01314
.00950
.00961

12
12
12
12
12

2
3
4
5
6

.17890
.18150
.18409
.18666
.18919

.15318
.15560
.15802
.16041
.16279

.13119
.13343
.13567
.13789
.14010

.11239
.11445
.11651
.11856
.12060

.09631
.09819
.10008
.10197
.10384

.08255
.08427
.08599
.08772
.08943

.07079
.07235
.07391
.07548
.07705

.06072
.06213
.06355
.06497
.06640

.05210
.05337
.05465
.05594
.05724

.04472
.04586
.04702
.04819
.04936

.03840
.03943
.04047
.04152
.04258

.03299
.03391
.03484
.03579
.03674

.02835
.02918
.03001
.03086
.03172

.02438
.02511
.02586
.02662
.02739

.02097
.02163
.02230
.02298
.02367

.01805
.01863
.01923
.01984
.02046

.01554
.01606
.01660
.01714
.01769

.01339
.01385
.01433
.01482
.01531

.01154
.01196
.01238
.01281
.01325

.00996
.01032
.01070
.01109
.01148

12
12
12
12
12

7
8
9
10
11

.19170
.19416
.19659
.19897
.20131

.16513
.16745
.16973
.17197
.17418

.14228
.14444
.14657
.14867
.15073

.12262
.12462
.12660
.12855
.13048

.10570
.10755
.10938
.11118
.11297

.09114
.09284
.09452
.09619
.09783

.07861
.08016
.08170
.08323
.08475

.06782
.06924
.07065
.07205
.07343

.05853
.05982
.06110
.06238
.06365

.05053
.05170
.05286
.05403
.05519

.04363
.04469
.04575
.04681
.04786

.03770
.03865
.03961
.04057
.04153

.03258
.03344
.03431
.03518
.03604

.02817
.02894
.02973
.03051
.03130

.02436
.02506
.02577
.02648
.02719

.02108
.02171
.02235
.02299
.02363

.01825
.01882
.01939
.01996
.02054

.01581
.01632
.01683
.01735
.01787

.01370
.01416
.01462
.01508
.01555

.01188
.01229
.01270
.01312
.01354

12
13
13
13
13

12
0
1
2
3

.20359
.17559
.17752
.18020
.18288

.17633
.15015
.15192
.15441
.15690

.15276
.12844
.13004
.13234
.13465

.13236
.10990
.11135
.11346
.11559

.11472
.09408
.09537
.09730
.09925

.09945
.08057
.08172
.08347
.08525

.08624
.06902
.07004
.07163
.07324

.07481
.05916
.06005
.06149
.06295

.06491
.05073
.05151
.05281
.05412

.05633
.04352
.04420
.04537
.04655

.04891
.03736
.03795
.03899
.04005

.04248
.03208
.03259
.03352
.03448

.03691
.02757
.02800
.02884
.02969

.03208
.02371
.02407
.02482
.02558

.02790
.02040
.02070
.02137
.02205

.02427
.01756
.01782
.01841
.01902

.02112
.01513
.01534
.01587
.01641

.01839
.01305
.01322
.01368
.01417

.01603
.01126
.01140
.01181
.01224

.01397
.00973
.00983
.01020
.01058

13
13
13
13
13

4
5
6
7
8

.18555
.18820
.19083
.19342
.19599

.15939
.16187
.16433
.16677
.16917

.13696
.13926
.14155
.14381
.14606

.11771
.11984
.12195
.12405
.12613

.10120
.10315
.10510
.10703
.10895

.08703
.08881
.09059
.09237
.09414

.07486
.07649
.07812
.07974
.08136

.06442
.06590
.06738
.06886
.07033

.05545
.05679
.05814
.05948
.06082

.04775
.04896
.05018
.05140
.05262

.04114
.04223
.04332
.04443
.04553

.03545
.03643
.03742
.03842
.03942

.03056
.03144
.03233
.03323
.03413

.02636
.02715
.02795
.02876
.02957

.02275
.02346
.02417
.02490
.02563

.01964
.02027
.02092
.02157
.02223

.01696
.01753
.01811
.01869
.01928

.01466
.01517
.01568
.01621
.01674

.01268
.01313
.01359
.01406
.01454

.01097
.01137
.01179
.01220
.01263

20

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

13
13
13
13
13

9
10
11
12
13

.19851
.20099
.20343
.20581
.20814

.17155
.17388
.17618
.17844
.18065

.14828
.15047
.15262
.15474
.15681

.12819
.13023
.13224
.13422
.13616

.11086
.11274
.11461
.11644
.11825

.09589
.09763
.09935
.10105
.10272

.08297
.08456
.08615
.08771
.08926

.07181
.07327
.07472
.07616
.07758

.06216
.06350
.06483
.06615
.06745

.05384
.05505
.05627
.05747
.05867

.04664
.04775
.04885
.04995
.05104

.04042
.04142
.04243
.04343
.04442

.03504
.03595
.03686
.03777
.03868

.03039
.03121
.03204
.03286
.03369

.02637
.02711
.02786
.02861
.02935

.02289
.02356
.02424
.02491
.02559

.01988
.02048
.02109
.02170
.02232

.01728
.01782
.01837
.01892
.01947

.01502
.01551
.01600
.01650
.01700

.01306
.01350
.01395
.01440
.01485

14
14
14
14
14

0
1
2
3
4

.17673
.17870
.18145
.18420
.18695

.15123
.15303
.15559
.15815
.16072

.12946
.13109
.13345
.13583
.13821

.11086
.11232
.11449
.11668
.11888

.09497
.09628
.09826
.10027
.10228

.08139
.08256
.08436
.08619
.08803

.06978
.07081
.07245
.07411
.07579

.05986
.06076
.06225
.06375
.06527

.05137
.05216
.05350
.05486
.05623

.04411
.04480
.04600
.04722
.04846

.03789
.03849
.03956
.04067
.04179

.03257
.03308
.03405
.03504
.03604

.02802
.02845
.02931
.03020
.03110

.02411
.02448
.02525
.02604
.02685

.02077
.02107
.02176
.02247
.02319

.01790
.01815
.01876
.01939
.02004

.01544
.01564
.01619
.01675
.01733

.01333
.01349
.01397
.01447
.01499

.01151
.01164
.01207
.01252
.01297

.00995
.01005
.01043
.01083
.01124

14
14
14
14
14

5
6
7
8
9

.18969
.19240
.19509
.19775
.20037

.16328
.16582
.16834
.17084
.17331

.14058
.14295
.14530
.14763
.14993

.12107
.12326
.12544
.12760
.12974

.10430
.10631
.10832
.11032
.11230

.08988
.09172
.09357
.09540
.09723

.07747
.07916
.08084
.08252
.08420

.06680
.06834
.06987
.07141
.07294

.05762
.05901
.06041
.06181
.06321

.04972
.05098
.05225
.05352
.05479

.04292
.04406
.04520
.04636
.04751

.03706
.03809
.03912
.04017
.04121

.03202
.03294
.03388
.03482
.03576

.02767
.02850
.02935
.03019
.03105

.02393
.02467
.02543
.02620
.02697

.02070
.02137
.02205
.02274
.02343

.01792
.01852
.01913
.01974
.02037

.01552
.01605
.01660
.01715
.01772

.01345
.01393
.01442
.01491
.01542

.01166
.01209
.01253
.01297
.01343

14
14
14
14
14

10
11
12
13
14

.20295
.20549
.20798
.21041
.21279

.17574
.17814
.18049
.18280
.18505

.15221
.15446
.15667
.15884
.16097

.13186
.13396
.13602
.13806
.14005

.11426
.11621
.11813
.12002
.12187

.09904
.10084
.10261
.10437
.10609

.08587
.08752
.08916
.09078
.09237

.07447
.07599
.07749
.07898
.08045

.06460
.06599
.06737
.06874
.07009

.05606
.05733
.05859
.05984
.06108

.04867
.04982
.05097
.05212
.05325

.04226
.04331
.04436
.04541
.04644

.03672
.03767
.03862
.03957
.04052

.03191
.03277
.03364
.03450
.03536

.02774
.02853
.02931
.03010
.03088

.02413
.02484
.02555
.02626
.02697

.02100
.02164
.02228
.02293
.02357

.01829
.01886
.01944
.02003
.02061

.01593
.01645
.01698
.01750
.01803

.01389
.01436
.01483
.01531
.01578

15
15
15
15
15

0
1
2
3
4

.17783
.17982
.18264
.18547
.18830

.15228
.15410
.15672
.15936
.16200

.13044
.13209
.13451
.13696
.13941

.11178
.11326
.11549
.11774
.12001

.09582
.09715
.09919
.10126
.10333

.08218
.08337
.08522
.08711
.08900

.07052
.07156
.07325
.07496
.07669

.06054
.06145
.06298
.06453
.06610

.05199
.05279
.05417
.05557
.05699

.04468
.04538
.04661
.04788
.04916

.03842
.03902
.04013
.04126
.04242

.03305
.03357
.03456
.03558
.03662

.02845
.02889
.02978
.03069
.03163

.02451
.02488
.02567
.02649
.02733

.02113
.02144
.02214
.02288
.02363

.01823
.01848
.01911
.01976
.02044

.01574
.01594
.01650
.01709
.01768

.01360
.01376
.01426
.01478
.01531

.01176
.01189
.01233
.01279
.01327

.01018
.01027
.01067
.01108
.01150

15
15
15
15
15

5
6
7
8
9

.19112
.19392
.19670
.19945
.20216

.16464
.16726
.16987
.17245
.17501

.14186
.14430
.14673
.14914
.15154

.12227
.12453
.12678
.12902
.13124

.10541
.10750
.10957
.11164
.11370

.09091
.09282
.09473
.09663
.09853

.07843
.08017
.08192
.08366
.08540

.06768
.06927
.07086
.07246
.07405

.05843
.05987
.06132
.06277
.06423

.05046
.05177
.05308
.05440
.05572

.04359
.04477
.04597
.04716
.04837

.03768
.03874
.03982
.04090
.04199

.03258
.03354
.03451
.03549
.03648

.02818
.02905
.02992
.03081
.03170

.02439
.02517
.02595
.02675
.02756

.02112
.02182
.02252
.02324
.02397

.01830
.01892
.01956
.02020
.02086

.01586
.01642
.01699
.01757
.01816

.01376
.01426
.01477
.01529
.01582

.01194
.01239
.01284
.01331
.01379

15
15
15
15
15

10
11
12
13
14

.20484
.20748
.21008
.21262
.21510

.17754
.18003
.18249
.18489
.18725

.15391
.15624
.15855
.16082
.16304

.13345
.13563
.13779
.13991
.14199

.11574
.11777
.11977
.12175
.12369

.10041
.10229
.10414
.10597
.10778

.08714
.08886
.09057
.09227
.09394

.07564
.07722
.07880
.08036
.08190

.06568
.06713
.06857
.07001
.07142

.05705
.05837
.05969
.06101
.06231

.04957
.05078
.05198
.05318
.05437

.04309
.04419
.04529
.04638
.04747

.03747
.03847
.03947
.04046
.04145

.03260
.03350
.03441
.03531
.03622

.02837
.02919
.03001
.03083
.03165

.02470
.02544
.02619
.02693
.02768

.02152
.02219
.02286
.02354
.02421

.01875
.01936
.01997
.02058
.02119

.01635
.01690
.01745
.01800
.01856

.01427
.01476
.01526
.01576
.01626

15
16
16
16
16

15
0
1
2
3

.21753
.17889
.18090
.18379
.18669

.18955
.15328
.15512
.15780
.16051

.16521
.13138
.13305
.13554
.13805

.14403
.11266
.11417
.11645
.11876

.12560
.09665
.09799
.10009
.10221

.10955
.08295
.08415
.08605
.08799

.09558
.07123
.07228
.07401
.07578

.08341
.06120
.06212
.06369
.06528

.07282
.05260
.05341
.05482
.05627

.06359
.04524
.04594
.04721
.04851

.05555
.03893
.03953
.04067
.04185

.04854
.03352
.03404
.03506
.03611

.04244
.02888
.02932
.03024
.03118

.03711
.02490
.02527
.02609
.02693

.03247
.02149
.02179
.02252
.02328

.02842
.01855
.01880
.01945
.02013

.02489
.01603
.01624
.01681
.01742

.02181
.01387
.01403
.01454
.01508

.01912
.01200
.01213
.01258
.01306

.01677
.01040
.01049
.01090
.01132

16
16
16
16
16

4
5
6
7
8

.18960
.19249
.19538
.19824
.20108

.16323
.16594
.16865
.17134
.17401

.14057
.14309
.14561
.14812
.15061

.12109
.12342
.12575
.12808
.13040

.10434
.10649
.10864
.11078
.11293

.08994
.09191
.09388
.09585
.09782

.07756
.07935
.08115
.08296
.08477

.06690
.06853
.07018
.07182
.07348

.05773
.05921
.06070
.06221
.06371

.04984
.05118
.05253
.05389
.05526

.04304
.04425
.04548
.04671
.04795

.03719
.03828
.03938
.04050
.04163

.03215
.03313
.03412
.03513
.03615

.02780
.02868
.02958
.03049
.03141

.02405
.02485
.02565
.02647
.02730

.02082
.02153
.02226
.02299
.02374

.01804
.01867
.01932
.01998
.02065

.01563
.01620
.01678
.01738
.01798

.01356
.01407
.01459
.01512
.01566

.01176
.01222
.01268
.01316
.01365

16
16
16
16
16

9
10
11
12
13

.20390
.20667
.20941
.21211
.21476

.17665
.17928
.18187
.18442
.18693

.15309
.15555
.15798
.16038
.16274

.13270
.13499
.13726
.13950
.14172

.11506
.11718
.11929
.12138
.12344

.09979
.10175
.10370
.10563
.10755

.08657
.08838
.09017
.09196
.09373

.07513
.07679
.07843
.08008
.08171

.06522
.06674
.06825
.06975
.07125

.05664
.05802
.05940
.06078
.06215

.04920
.05046
.05172
.05298
.05423

.04276
.04390
.04505
.04619
.04734

.03718
.03821
.03925
.04030
.04134

.03234
.03327
.03422
.03517
.03611

.02814
.02899
.02984
.03070
.03156

.02450
.02526
.02603
.02681
.02760

.02134
.02203
.02273
.02343
.02414

.01859
.01922
.01985
.02049
.02113

.01621
.01677
.01734
.01792
.01850

.01414
.01465
.01516
.01568
.01621

21

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

16
16
16
17
17

14
15
16
0
1

.21735
.21988
.22235
.17990
.18193

.18939
.19180
.19414
.15424
.15610

.16506
.16733
.16955
.13229
.13398

.14389
.14603
.14811
.11352
.11503

.12547
.12746
.12942
.09745
.09881

.10943
.11129
.11311
.08370
.08490

.09547
.09719
.09888
.07192
.07298

.08332
.08490
.08647
.06183
.06277

.07273
.07419
.07564
.05319
.05400

.06351
.06486
.06619
.04578
.04649

.05548
.05671
.05793
.03943
.04003

.04848
.04961
.05073
.03398
.03450

.04238
.04341
.04444
.02930
.02974

.03706
.03800
.03894
.02529
.02565

.03242
.03328
.03414
.02184
.02214

.02838
.02916
.02994
.01887
.01912

.02485
.02556
.02627
.01632
.01652

.02177
.02242
.02306
.01413
.01429

.01909
.01967
.02026
.01224
.01236

.01674
.01727
.01780
.01062
.01071

17
17
17
17
17

2
3
4
5
6

.18488
.18786
.19084
.19381
.19678

.15884
.16162
.16441
.16719
.16998

.13652
.13909
.14168
.14427
.14687

.11737
.11975
.12213
.12453
.12694

.10095
.10312
.10532
.10753
.10974

.08685
.08884
.09085
.09288
.09491

.07476
.07657
.07840
.08025
.08211

.06437
.06601
.06768
.06936
.07106

.05545
.05694
.05845
.05998
.06152

.04779
.04913
.05050
.05188
.05328

.04121
.04242
.04365
.04490
.04616

.03555
.03663
.03774
.03887
.04001

.03068
.03166
.03265
.03367
.03470

.02650
.02737
.02826
.02917
.03010

.02289
.02367
.02447
.02529
.02613

.01979
.02049
.02121
.02194
.02269

.01712
.01774
.01839
.01904
.01972

.01482
.01538
.01595
.01654
.01714

.01284
.01333
.01384
.01437
.01491

.01113
.01157
.01202
.01250
.01298

17
17
17
17
17

7
8
9
10
11

.19973
.20266
.20556
.20844
.21128

.17275
.17551
.17824
.18096
.18364

.14945
.15203
.15459
.15714
.15966

.12934
.13173
.13411
.13649
.13884

.11196
.11417
.11638
.11858
.12077

.09695
.09898
.10102
.10305
.10508

.08397
.08584
.08772
.08959
.09145

.07276
.07447
.07619
.07790
.07962

.06307
.06463
.06620
.06777
.06934

.05469
.05611
.05754
.05897
.06041

.04744
.04873
.05003
.05133
.05264

.04117
.04234
.04351
.04470
.04589

.03574
.03680
.03787
.03894
.04003

.03104
.03200
.03296
.03394
.03492

.02698
.02784
.02871
.02959
.03049

.02345
.02423
.02502
.02582
.02662

.02040
.02110
.02181
.02253
.02326

.01776
.01838
.01902
.01967
.02033

.01546
.01603
.01660
.01719
.01779

.01347
.01398
.01450
.01503
.01556

17
17
17
17
17

12
13
14
15
16

.21408
.21684
.21953
.22217
.22475

.18630
.18891
.19147
.19398
.19643

.16215
.16461
.16703
.16940
.17172

.14117
.14348
.14574
.14797
.15016

.12294
.12509
.12720
.12929
.13133

.10709
.10908
.11105
.11299
.11489

.09331
.09515
.09697
.09877
.10054

.08133
.08303
.08471
.08637
.08801

.07091
.07247
.07402
.07555
.07706

.06184
.06327
.06470
.06610
.06750

.05395
.05526
.05657
.05786
.05914

.04709
.04829
.04948
.05066
.05184

.04112
.04221
.04329
.04438
.04545

.03591
.03691
.03790
.03889
.03987

.03138
.03229
.03319
.03409
.03499

.02744
.02826
.02908
.02990
.03071

.02400
.02474
.02549
.02623
.02698

.02100
.02168
.02235
.02303
.02371

.01839
.01900
.01961
.02023
.02084

.01611
.01666
.01722
.01778
.01833

17
18
18
18
18

17
0
1
2
3

.22726
.18086
.18292
.18593
.18897

.19883
.15516
.15703
.15984
.16268

.17399
.13316
.13486
.13746
.14010

.15230
.11434
.11587
.11826
.12069

.13334
.09822
.09959
.10178
.10401

.11677
.08442
.08563
.08763
.08967

.10229
.07259
.07366
.07548
.07733

.08963
.06246
.06339
.06504
.06672

.07856
.05377
.05458
.05607
.05759

.06888
.04631
.04702
.04836
.04974

.06041
.03992
.04052
.04173
.04297

.05300
.03443
.03494
.03602
.03714

.04652
.02971
.03015
.03112
.03212

.04085
.02566
.02603
.02689
.02779

.03588
.02218
.02248
.02326
.02406

.03153
.01919
.01943
.02012
.02084

.02772
.01661
.01681
.01742
.01807

.02438
.01439
.01455
.01509
.01567

.02146
.01248
.01260
.01309
.01360

.01889
.01084
.01092
.01135
.01181

18
18
18
18
18

4
5
6
7
8

.19202
.19508
.19812
.20116
.20418

.16554
.16840
.17126
.17411
.17695

.14275
.14541
.14808
.15074
.15340

.12314
.12561
.12808
.13055
.13302

.10626
.10853
.11081
.11309
.11538

.09173
.09381
.09590
.09800
.10011

.07922
.08112
.08303
.08496
.08689

.06843
.07017
.07191
.07367
.07544

.05915
.06072
.06231
.06391
.06552

.05114
.05256
.05401
.05546
.05693

.04424
.04552
.04683
.04815
.04949

.03828
.03945
.04063
.04182
.04303

.03315
.03419
.03526
.03634
.03743

.02871
.02966
.03062
.03159
.03258

.02489
.02573
.02660
.02748
.02837

.02158
.02234
.02312
.02391
.02471

.01873
.01941
.02011
.02082
.02154

.01626
.01687
.01750
.01813
.01879

.01413
.01467
.01523
.01581
.01639

.01228
.01277
.01327
.01379
.01431

18
18
18
18
18

9
10
11
12
13

.20717
.21014
.21308
.21599
.21884

.17978
.18258
.18536
.18811
.19082

.15604
.15867
.16129
.16387
.16643

.13548
.13793
.14037
.14279
.14519

.11766
.11994
.12221
.12446
.12669

.10222
.10432
.10642
.10851
.11058

.08883
.09076
.09270
.09463
.09655

.07722
.07900
.08078
.08255
.08432

.06715
.06878
.07041
.07204
.07367

.05841
.05990
.06139
.06289
.06438

.05083
.05219
.05355
.05492
.05628

.04425
.04549
.04673
.04797
.04922

.03854
.03966
.04079
.04192
.04306

.03358
.03460
.03562
.03665
.03769

.02928
.03019
.03112
.03206
.03300

.02553
.02636
.02721
.02806
.02891

.02228
.02303
.02379
.02456
.02534

.01945
.02013
.02082
.02151
.02222

.01699
.01760
.01822
.01886
.01949

.01485
.01540
.01596
.01653
.01711

18
18
18
18
18

14
15
16
17
18

.22165
.22440
.22708
.22971
.23227

.19349
.19610
.19866
.20117
.20362

.16895
.17142
.17384
.17621
.17854

.14755
.14987
.15215
.15439
.15658

.12890
.13107
.13320
.13530
.13736

.11263
.11465
.11665
.11861
.12053

.09845
.10032
.10217
.10400
.10580

.08607
.08781
.08952
.09122
.09288

.07528
.07688
.07846
.08003
.08157

.06586
.06733
.06879
.07024
.07166

.05764
.05899
.06033
.06166
.06298

.05047
.05170
.05293
.05415
.05536

.04420
.04533
.04646
.04758
.04869

.03873
.03976
.04079
.04182
.04284

.03395
.03489
.03583
.03677
.03770

.02977
.03063
.03149
.03234
.03320

.02612
.02690
.02768
.02846
.02924

.02293
.02364
.02435
.02506
.02577

.02014
.02078
.02143
.02207
.02272

.01769
.01828
.01887
.01946
.02005

19
19
19
19
19

0
1
2
3
4

.18179
.18386
.18693
.19004
.19316

.15604
.15793
.16080
.16370
.16662

.13400
.13572
.13837
.14106
.14378

.11513
.11667
.11912
.12160
.12411

.09897
.10034
.10258
.10486
.10717

.08511
.08633
.08838
.09047
.09258

.07324
.07431
.07617
.07808
.08001

.06306
.06400
.06568
.06741
.06917

.05432
.05514
.05667
.05823
.05982

.04683
.04753
.04891
.05032
.05176

.04039
.04100
.04223
.04351
.04481

.03487
.03538
.03649
.03764
.03881

.03012
.03055
.03154
.03258
.03363

.02603
.02639
.02728
.02821
.02916

.02252
.02282
.02361
.02444
.02529

.01950
.01974
.02045
.02119
.02195

.01689
.01709
.01772
.01838
.01907

.01465
.01480
.01537
.01596
.01657

.01272
.01283
.01333
.01386
.01441

.01105
.01113
.01158
.01205
.01254

19
19
19
19
19

5
6
7
8
9

.19629
.19941
.20253
.20563
.20872

.16956
.17249
.17542
.17834
.18125

.14651
.14925
.15198
.15472
.15745

.12664
.12918
.13172
.13426
.13680

.10950
.11184
.11419
.11655
.11890

.09472
.09687
.09903
.10120
.10338

.08196
.08393
.08591
.08791
.08991

.07095
.07275
.07456
.07638
.07822

.06144
.06308
.06473
.06640
.06807

.05323
.05472
.05622
.05774
.05927

.04614
.04748
.04885
.05023
.05162

.04001
.04123
.04246
.04371
.04498

.03471
.03581
.03693
.03806
.03921

.03013
.03112
.03213
.03315
.03419

.02617
.02706
.02797
.02889
.02983

.02274
.02354
.02436
.02519
.02604

.01977
.02049
.02123
.02198
.02275

.01720
.01785
.01851
.01919
.01988

.01497
.01555
.01615
.01676
.01738

.01304
.01356
.01410
.01464
.01520

22

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

19
19
19
19
19

10
11
12
13
14

.21179
.21482
.21783
.22079
.22370

.18415
.18702
.18987
.19268
.19545

.16016
.16286
.16554
.16819
.17081

.13934
.14186
.14437
.14686
.14931

.12126
.12360
.12594
.12826
.13055

.10555
.10773
.10989
.11205
.11418

.09191
.09392
.09592
.09791
.09989

.08006
.08191
.08375
.08559
.08742

.06976
.07145
.07315
.07484
.07652

.06081
.06236
.06391
.06546
.06701

.05303
.05444
.05586
.05728
.05870

.04626
.04755
.04884
.05014
.05144

.04037
.04154
.04272
.04391
.04509

.03525
.03631
.03739
.03847
.03955

.03079
.03175
.03273
.03371
.03470

.02691
.02778
.02867
.02956
.03046

.02353
.02432
.02512
.02593
.02675

.02058
.02130
.02203
.02276
.02350

.01801
.01866
.01932
.01999
.02066

.01578
.01636
.01696
.01756
.01817

19
19
19
19
19

15
16
17
18
19

.22656
.22936
.23209
.23477
.23738

.19817
.20084
.20345
.20601
.20851

.17338
.17591
.17838
.18081
.18319

.15173
.15410
.15644
.15874
.16099

.13281
.13504
.13723
.13939
.14151

.11629
.11836
.12041
.12243
.12442

.10185
.10378
.10568
.10756
.10942

.08922
.09101
.09278
.09453
.09626

.07819
.07985
.08148
.08310
.08470

.06855
.07007
.07158
.07308
.07456

.06011
.06151
.06290
.06428
.06565

.05273
.05402
.05530
.05657
.05783

.04628
.04746
.04863
.04980
.05096

.04063
.04171
.04278
.04385
.04492

.03568
.03667
.03765
.03863
.03961

.03136
.03225
.03315
.03405
.03495

.02757
.02838
.02920
.03002
.03084

.02424
.02499
.02574
.02648
.02724

.02133
.02201
.02269
.02338
.02406

.01878
.01940
.02002
.02064
.02127

20
20
20
20
20

0
1
2
3
4

.18268
.18476
.18789
.19106
.19425

.15690
.15879
.16172
.16468
.16767

.13482
.13653
.13924
.14199
.14477

.11590
.11744
.11994
.12248
.12505

.09969
.10107
.10335
.10569
.10805

.08579
.08701
.08910
.09124
.09340

.07387
.07495
.07685
.07879
.08077

.06365
.06459
.06631
.06808
.06988

.05487
.05569
.05725
.05885
.06048

.04733
.04804
.04944
.05089
.05237

.04086
.04146
.04273
.04404
.04537

.03530
.03581
.03695
.03812
.03933

.03051
.03094
.03196
.03302
.03411

.02640
.02676
.02767
.02862
.02960

.02285
.02315
.02397
.02482
.02569

.01980
.02004
.02077
.02153
.02232

.01718
.01736
.01802
.01870
.01940

.01491
.01506
.01563
.01624
.01687

.01296
.01306
.01358
.01412
.01469

.01127
.01134
.01180
.01229
.01279

20
20
20
20
20

5
6
7
8
9

.19745
.20065
.20385
.20704
.21021

.17067
.17367
.17668
.17969
.18268

.14757
.15037
.15318
.15599
.15880

.12764
.13024
.13285
.13547
.13808

.11044
.11284
.11526
.11768
.12011

.09559
.09780
.10003
.10226
.10450

.08278
.08480
.08684
.08889
.09096

.07171
.07356
.07542
.07730
.07920

.06215
.06383
.06553
.06725
.06898

.05388
.05541
.05696
.05853
.06011

.04674
.04812
.04953
.05095
.05239

.04056
.04182
.04309
.04438
.04569

.03522
.03635
.03750
.03868
.03986

.03060
.03162
.03266
.03372
.03479

.02659
.02751
.02845
.02941
.03038

.02313
.02396
.02480
.02567
.02655

.02013
.02087
.02163
.02241
.02321

.01753
.01819
.01888
.01958
.02030

.01527
.01587
.01649
.01712
.01776

.01331
.01385
.01440
.01497
.01555

20
20
20
20
20

10
11
12
13
14

.21337
.21650
.21961
.22267
.22569

.18567
.18863
.19157
.19448
.19735

.16160
.16439
.16716
.16991
.17262

.14070
.14331
.14590
.14848
.15102

.12254
.12496
.12738
.12978
.13216

.10675
.10900
.11124
.11348
.11569

.09303
.09511
.09718
.09925
.10130

.08110
.08301
.08492
.08683
.08873

.07073
.07248
.07424
.07599
.07774

.06170
.06331
.06492
.06653
.06814

.05385
.05531
.05679
.05827
.05974

.04702
.04835
.04970
.05105
.05240

.04107
.04228
.04351
.04474
.04598

.03589
.03699
.03811
.03923
.04036

.03137
.03238
.03339
.03442
.03545

.02744
.02835
.02928
.03021
.03114

.02402
.02484
.02568
.02652
.02737

.02103
.02178
.02253
.02330
.02407

.01842
.01910
.01979
.02048
.02118

.01615
.01676
.01738
.01801
.01865

20
20
20
20
20

15
16
17
18
19

.22865
.23156
.23441
.23720
.23993

.20018
.20295
.20567
.20834
.21096

.17529
.17792
.18050
.18304
.18552

.15354
.15601
.15845
.16084
.16320

.13451
.13683
.13912
.14137
.14359

.11788
.12005
.12218
.12429
.12637

.10334
.10535
.10734
.10931
.11125

.09061
.09248
.09433
.09615
.09796

.07948
.08121
.08292
.08461
.08629

.06974
.07133
.07291
.07447
.07603

.06121
.06268
.06413
.06558
.06701

.05375
.05509
.05643
.05776
.05908

.04721
.04845
.04967
.05090
.05211

.04149
.04262
.04374
.04486
.04598

.03648
.03750
.03853
.03956
.04059

.03208
.03302
.03396
.03490
.03584

.02823
.02909
.02994
.03080
.03167

.02485
.02563
.02641
.02720
.02799

.02189
.02260
.02331
.02403
.02475

.01929
.01994
.02059
.02124
.02190

20
21
21
21
21

20
0
1
2
3

.24260
.18354
.18562
.18881
.19204

.21352
.15772
.15962
.16260
.16562

.18797
.13560
.13732
.14008
.14289

.16551
.11664
.11819
.12073
.12332

.14577
.10039
.10177
.10410
.10648

.12842
.08645
.08767
.08980
.09198

.11316
.07449
.07556
.07750
.07949

.09975
.06422
.06516
.06692
.06873

.08795
.05540
.05622
.05781
.05945

.07757
.04783
.04853
.04997
.05145

.06844
.04132
.04192
.04321
.04455

.06040
.03572
.03623
.03739
.03860

.05333
.03090
.03133
.03237
.03346

.04710
.02676
.02711
.02805
.02902

.04162
.02319
.02347
.02431
.02519

.03679
.02011
.02034
.02109
.02187

.03253
.01746
.01764
.01831
.01901

.02878
.01517
.01531
.01590
.01653

.02548
.01319
.01329
.01382
.01438

.02256
.01149
.01155
.01202
.01252

21
21
21
21
21

4
5
6
7
8

.19530
.19857
.20184
.20512
.20838

.16867
.17173
.17481
.17789
.18098

.14572
.14858
.15145
.15434
.15722

.12595
.12860
.13126
.13394
.13663

.10890
.11134
.11381
.11629
.11877

.09420
.09644
.09871
.10099
.10329

.08152
.08357
.08565
.08774
.08985

.07057
.07245
.07434
.07626
.07820

.06113
.06283
.06456
.06631
.06808

.05297
.05452
.05609
.05768
.05929

.04592
.04732
.04875
.05020
.05167

.03984
.04110
.04239
.04371
.04504

.03457
.03572
.03688
.03807
.03928

.03002
.03105
.03211
.03318
.03427

.02609
.02701
.02796
.02893
.02992

.02268
.02351
.02437
.02524
.02614

.01973
.02048
.02125
.02204
.02284

.01718
.01785
.01854
.01925
.01997

.01496
.01556
.01618
.01682
.01748

.01304
.01358
.01414
.01471
.01530

21
21
21
21
21

9
10
11
12
13

.21165
.21489
.21812
.22132
.22449

.18406
.18713
.19018
.19322
.19623

.16011
.16299
.16587
.16873
.17157

.13932
.14202
.14471
.14739
.15005

.12127
.12378
.12628
.12878
.13127

.10560
.10792
.11024
.11256
.11487

.09198
.09412
.09626
.09841
.10055

.08015
.08211
.08409
.08607
.08805

.06987
.07167
.07348
.07530
.07712

.06093
.06257
.06423
.06590
.06758

.05315
.05466
.05617
.05770
.05924

.04639
.04776
.04914
.05054
.05194

.04051
.04175
.04301
.04429
.04557

.03539
.03652
.03766
.03882
.03999

.03093
.03195
.03300
.03405
.03512

.02705
.02798
.02892
.02988
.03085

.02366
.02450
.02536
.02623
.02711

.02072
.02148
.02225
.02304
.02384

.01815
.01883
.01953
.02025
.02097

.01590
.01652
.01716
.01780
.01846

21
21
21
21
21

14
15
16
17
18

.22761
.23069
.23370
.23667
.23957

.19920
.20213
.20501
.20784
.21062

.17438
.17715
.17988
.18257
.18521

.15269
.15530
.15787
.16040
.16290

.13373
.13618
.13859
.14097
.14332

.11717
.11944
.12169
.12392
.12612

.10268
.10480
.10689
.10897
.11102

.09002
.09197
.09392
.09584
.09775

.07894
.08075
.08254
.08433
.08610

.06925
.07092
.07257
.07422
.07586

.06077
.06230
.06383
.06534
.06686

.05335
.05476
.05616
.05755
.05894

.04685
.04814
.04943
.05071
.05199

.04117
.04234
.04352
.04469
.04587

.03619
.03726
.03833
.03941
.04049

.03182
.03280
.03378
.03477
.03575

.02800
.02889
.02978
.03068
.03158

.02464
.02546
.02627
.02709
.02792

.02171
.02244
.02319
.02393
.02469

.01913
.01980
.02047
.02115
.02184

23

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

21
21
21
22
22

19
20
21
0
1

.24242
.24521
.24793
.18436
.18644

.21335
.21602
.21865
.15851
.16041

.18781
.19036
.19286
.13635
.13807

.16536
.16778
.17016
.11735
.11890

.14563
.14791
.15016
.10106
.10244

.12829
.13044
.13255
.08708
.08830

.11305
.11505
.11704
.07508
.07615

.09964
.10151
.10337
.06478
.06571

.08785
.08959
.09132
.05592
.05673

.07748
.07910
.08070
.04831
.04901

.06836
.06986
.07134
.04177
.04236

.06033
.06171
.06309
.03613
.03664

.05326
.05454
.05581
.03129
.03171

.04704
.04822
.04939
.02711
.02746

.04157
.04265
.04372
.02351
.02379

.03674
.03773
.03873
.02041
.02063

.03249
.03340
.03431
.01773
.01791

.02874
.02958
.03042
.01542
.01555

.02544
.02621
.02697
.01343
.01352

.02253
.02323
.02393
.01170
.01176

22
22
22
22
22

2
3
4
5
6

.18969
.19298
.19630
.19963
.20298

.16344
.16652
.16963
.17276
.17590

.14088
.14374
.14664
.14956
.15250

.12149
.12413
.12681
.12952
.13225

.10482
.10725
.10972
.11222
.11474

.09047
.09270
.09497
.09726
.09958

.07813
.08016
.08223
.08434
.08646

.06751
.06936
.07124
.07316
.07511

.05836
.06003
.06175
.06350
.06527

.05048
.05199
.05355
.05513
.05675

.04368
.04505
.04646
.04790
.04936

.03783
.03906
.04033
.04163
.04296

.03277
.03389
.03503
.03620
.03740

.02842
.02941
.03044
.03150
.03259

.02465
.02555
.02647
.02743
.02840

.02140
.02220
.02304
.02389
.02477

.01859
.01931
.02006
.02083
.02162

.01616
.01681
.01748
.01817
.01888

.01406
.01464
.01524
.01586
.01650

.01224
.01276
.01329
.01385
.01442

22
22
22
22
22

7
8
9
10
11

.20633
.20968
.21302
.21636
.21968

.17906
.18222
.18538
.18853
.19168

.15545
.15841
.16137
.16434
.16730

.13500
.13775
.14052
.14329
.14606

.11728
.11983
.12240
.12498
.12756

.10192
.10428
.10666
.10905
.11144

.08862
.09079
.09297
.09518
.09739

.07708
.07907
.08108
.08310
.08514

.06707
.06889
.07073
.07259
.07446

.05839
.06005
.06173
.06343
.06514

.05085
.05236
.05389
.05545
.05702

.04431
.04568
.04708
.04849
.04992

.03863
.03987
.04114
.04243
.04373

.03369
.03482
.03597
.03714
.03833

.02940
.03042
.03147
.03253
.03360

.02567
.02660
.02754
.02850
.02948

.02243
.02326
.02412
.02499
.02587

.01961
.02036
.02113
.02192
.02272

.01716
.01783
.01853
.01924
.01997

.01502
.01563
.01625
.01689
.01755

22
22
22
22
22

12
13
14
15
16

.22298
.22624
.22947
.23265
.23578

.19481
.19791
.20099
.20402
.20700

.17025
.17318
.17608
.17895
.18178

.14883
.15158
.15431
.15701
.15968

.13014
.13271
.13526
.13779
.14030

.11384
.11623
.11860
.12097
.12330

.09961
.10182
.10403
.10622
.10840

.08719
.08923
.09128
.09331
.09533

.07634
.07823
.08011
.08199
.08386

.06687
.06860
.07034
.07207
.07379

.05860
.06019
.06178
.06337
.06496

.05137
.05283
.05429
.05575
.05720

.04505
.04638
.04772
.04906
.05039

.03953
.04074
.04196
.04319
.04441

.03470
.03581
.03692
.03804
.03916

.03047
.03148
.03250
.03352
.03454

.02678
.02769
.02862
.02955
.03048

.02354
.02437
.02521
.02606
.02691

.02071
.02146
.02223
.02300
.02377

.01823
.01891
.01960
.02030
.02101

22
22
22
22
22

17
18
19
20
21

.23885
.24187
.24484
.24774
.25059

.20994
.21283
.21568
.21847
.22121

.18457
.18732
.19003
.19269
.19531

.16231
.16491
.16747
.17000
.17249

.14277
.14522
.14763
.15002
.15237

.12562
.12791
.13018
.13242
.13463

.11056
.11270
.11482
.11691
.11899

.09733
.09932
.10130
.10325
.10519

.08572
.08756
.08940
.09122
.09302

.07551
.07722
.07892
.08061
.08229

.06654
.06812
.06969
.07126
.07282

.05866
.06011
.06156
.06301
.06446

.05173
.05307
.05441
.05574
.05708

.04564
.04687
.04810
.04933
.05056

.04028
.04141
.04254
.04367
.04480

.03557
.03660
.03763
.03868
.03972

.03142
.03236
.03331
.03427
.03523

.02777
.02863
.02950
.03037
.03126

.02455
.02534
.02614
.02694
.02775

.02172
.02244
.02317
.02390
.02464

22
23
23
23
23

22
0
1
2
3

.25338
.18514
.18723
.19052
.19387

.22389
.15926
.16117
.16424
.16738

.19788
.13708
.13880
.14165
.14456

.17493
.11805
.11959
.12222
.12492

.15468
.10172
.10309
.10551
.10799

.13681
.08770
.08891
.09112
.09340

.12103
.07566
.07673
.07874
.08081

.10711
.06532
.06625
.06808
.06996

.09481
.05643
.05723
.05889
.06060

.08396
.04878
.04947
.05097
.05252

.07436
.04221
.04279
.04414
.04554

.06589
.03654
.03704
.03825
.03951

.05840
.03167
.03208
.03317
.03430

.05179
.02746
.02780
.02878
.02980

.04594
.02384
.02411
.02499
.02590

.04076
.02071
.02092
.02171
.02253

.03619
.01801
.01817
.01887
.01961

.03214
.01568
.01580
.01642
.01708

.02856
.01366
.01374
.01430
.01489

.02539
.01192
.01197
.01246
.01299

23
23
23
23
23

4
5
6
7
8

.19725
.20065
.20407
.20749
.21092

.17055
.17374
.17695
.18018
.18341

.14752
.15050
.15350
.15652
.15955

.12765
.13041
.13320
.13601
.13884

.11051
.11306
.11564
.11824
.12086

.09571
.09805
.10043
.10283
.10525

.08293
.08508
.08726
.08946
.09169

.07189
.07386
.07585
.07787
.07991

.06236
.06414
.06596
.06781
.06968

.05411
.05574
.05739
.05907
.06078

.04698
.04846
.04996
.05149
.05304

.04082
.04215
.04351
.04490
.04631

.03548
.03668
.03791
.03917
.04045

.03086
.03194
.03306
.03420
.03536

.02685
.02783
.02884
.02987
.03092

.02339
.02427
.02517
.02610
.02705

.02038
.02117
.02199
.02282
.02368

.01777
.01848
.01922
.01997
.02075

.01551
.01615
.01681
.01749
.01818

.01354
.01412
.01471
.01532
.01595

23
23
23
23
23

9
10
11
12
13

.21434
.21777
.22118
.22457
.22793

.18665
.18989
.19312
.19634
.19954

.16259
.16563
.16868
.17171
.17474

.14167
.14452
.14737
.15022
.15306

.12349
.12614
.12880
.13146
.13411

.10769
.11014
.11261
.11508
.11755

.09394
.09620
.09848
.10077
.10306

.08198
.08406
.08616
.08828
.09039

.07157
.07348
.07541
.07736
.07931

.06251
.06426
.06603
.06782
.06961

.05462
.05622
.05784
.05948
.06112

.04775
.04921
.05069
.05218
.05369

.04176
.04309
.04444
.04580
.04718

.03654
.03775
.03898
.04022
.04148

.03199
.03309
.03421
.03534
.03649

.02803
.02902
.03003
.03106
.03211

.02456
.02546
.02638
.02732
.02827

.02154
.02236
.02319
.02404
.02490

.01890
.01964
.02040
.02117
.02195

.01660
.01726
.01795
.01865
.01936

23
23
23
23
23

14
15
16
17
18

.23126
.23455
.23778
.24097
.24411

.20271
.20585
.20894
.21198
.21499

.17773
.18070
.18363
.18653
.18938

.15588
.15867
.16144
.16417
.16687

.13675
.13937
.14196
.14453
.14708

.12001
.12245
.12487
.12728
.12966

.10534
.10762
.10988
.11212
.11434

.09251
.09461
.09671
.09879
.10086

.08126
.08321
.08515
.08708
.08900

.07141
.07320
.07499
.07678
.07856

.06277
.06443
.06608
.06772
.06937

.05521
.05672
.05824
.05976
.06127

.04857
.04996
.05135
.05275
.05414

.04275
.04402
.04530
.04658
.04786

.03764
.03881
.03997
.04115
.04232

.03316
.03423
.03529
.03637
.03744

.02923
.03020
.03117
.03215
.03314

.02578
.02666
.02755
.02844
.02935

.02275
.02355
.02436
.02517
.02600

.02008
.02081
.02155
.02229
.02304

23
23
23
23
23

19
20
21
22
23

.24719
.25022
.25319
.25609
.25894

.21794
.22085
.22371
.22651
.22926

.19220
.19498
.19771
.20039
.20302

.16954
.17217
.17477
.17732
.17983

.14959
.15208
.15453
.15695
.15933

.13202
.13436
.13667
.13895
.14120

.11655
.11874
.12091
.12305
.12517

.10292
.10497
.10699
.10900
.11099

.09091
.09282
.09471
.09658
.09844

.08033
.08210
.08386
.08561
.08734

.07101
.07265
.07428
.07590
.07751

.06279
.06430
.06581
.06732
.06882

.05554
.05693
.05833
.05973
.06112

.04914
.05043
.05172
.05301
.05430

.04350
.04469
.04588
.04707
.04826

.03853
.03962
.04071
.04181
.04291

.03413
.03513
.03614
.03715
.03816

.03026
.03117
.03210
.03303
.03396

.02683
.02767
.02852
.02937
.03023

.02381
.02457
.02535
.02614
.02693

24

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

24
24
24
24
24

0
1
2
3
4

.18590
.18798
.19133
.19473
.19816

.15999
.16189
.16502
.16820
.17143

.13778
.13949
.14239
.14535
.14836

.11871
.12025
.12293
.12567
.12845

.10235
.10372
.10617
.10870
.11126

.08830
.08950
.09175
.09407
.09642

.07623
.07728
.07933
.08144
.08360

.06585
.06677
.06863
.07055
.07252

.05693
.05772
.05941
.06115
.06294

.04925
.04992
.05145
.05303
.05466

.04264
.04321
.04459
.04602
.04749

.03694
.03743
.03867
.03996
.04129

.03204
.03244
.03355
.03472
.03592

.02781
.02813
.02913
.03018
.03126

.02416
.02442
.02531
.02625
.02723

.02101
.02121
.02201
.02286
.02373

.01828
.01844
.01915
.01991
.02070

.01593
.01604
.01668
.01736
.01806

.01390
.01397
.01454
.01514
.01578

.01213
.01217
.01268
.01322
.01379

24
24
24
24
24

5
6
7
8
9

.20163
.20511
.20860
.21211
.21561

.17468
.17796
.18125
.18456
.18787

.15140
.15446
.15754
.16064
.16376

.13127
.13412
.13699
.13988
.14279

.11387
.11650
.11916
.12185
.12455

.09882
.10125
.10370
.10618
.10868

.08580
.08803
.09028
.09257
.09487

.07453
.07657
.07864
.08073
.08285

.06477
.06663
.06852
.07044
.07239

.05632
.05802
.05974
.06149
.06327

.04900
.05054
.05211
.05371
.05533

.04265
.04405
.04547
.04693
.04841

.03715
.03841
.03971
.04103
.04237

.03238
.03352
.03469
.03589
.03711

.02823
.02926
.03032
.03141
.03251

.02464
.02557
.02652
.02750
.02851

.02151
.02235
.02321
.02410
.02501

.01880
.01955
.02033
.02113
.02195

.01643
.01711
.01781
.01853
.01928

.01438
.01499
.01562
.01627
.01694

24
24
24
24
24

10
11
12
13
14

.21912
.22261
.22610
.22956
.23299

.19119
.19451
.19782
.20111
.20438

.16688
.17000
.17313
.17624
.17933

.14571
.14864
.15157
.15449
.15740

.12727
.13000
.13273
.13547
.13819

.11120
.11374
.11628
.11883
.12137

.09720
.09955
.10190
.10427
.10663

.08500
.08716
.08934
.09152
.09371

.07436
.07634
.07835
.08037
.08238

.06507
.06690
.06874
.07060
.07246

.05698
.05865
.06034
.06204
.06375

.04991
.05144
.05298
.05454
.05611

.04374
.04513
.04654
.04797
.04941

.03835
.03962
.04091
.04221
.04353

.03365
.03480
.03597
.03716
.03836

.02953
.03058
.03165
.03273
.03383

.02594
.02689
.02786
.02884
.02984

.02279
.02365
.02454
.02543
.02634

.02004
.02082
.02162
.02244
.02326

.01763
.01834
.01907
.01981
.02056

24
24
24
24
24

15
16
17
18
19

.23638
.23972
.24302
.24627
.24947

.20761
.21081
.21396
.21707
.22014

.18240
.18543
.18843
.19139
.19431

.16029
.16315
.16598
.16878
.17156

.14090
.14359
.14625
.14889
.15150

.12390
.12641
.12890
.13137
.13383

.10898
.11132
.11364
.11595
.11825

.09589
.09806
.10022
.10238
.10452

.08440
.08641
.08842
.09042
.09241

.07432
.07617
.07803
.07988
.08173

.06546
.06717
.06889
.07060
.07231

.05768
.05926
.06084
.06241
.06399

.05085
.05230
.05375
.05520
.05666

.04485
.04617
.04750
.04884
.05018

.03957
.04078
.04200
.04323
.04446

.03493
.03604
.03716
.03828
.03941

.03085
.03186
.03289
.03391
.03495

.02726
.02818
.02912
.03006
.03101

.02410
.02494
.02579
.02666
.02753

.02132
.02209
.02286
.02365
.02445

24
24
24
24
24

20
21
22
23
24

.25262
.25571
.25874
.26171
.26462

.22317
.22615
.22907
.23194
.23475

.19720
.20005
.20285
.20560
.20830

.17430
.17700
.17967
.18230
.18487

.15409
.15665
.15918
.16167
.16412

.13627
.13868
.14106
.14342
.14574

.12053
.12280
.12504
.12726
.12944

.10665
.10877
.11087
.11295
.11500

.09439
.09637
.09833
.10028
.10221

.08357
.08541
.08724
.08906
.09086

.07402
.07572
.07742
.07912
.08080

.06558
.06716
.06873
.07031
.07187

.05812
.05958
.06104
.06250
.06396

.05153
.05288
.05423
.05558
.05693

.04570
.04695
.04820
.04945
.05070

.04055
.04170
.04285
.04401
.04516

.03600
.03705
.03812
.03918
.04025

.03197
.03294
.03392
.03490
.03589

.02841
.02930
.03019
.03110
.03201

.02525
.02607
.02689
.02772
.02856

25
25
25
25
25

0
1
2
3
4

.18663
.18870
.19209
.19555
.19904

.16070
.16259
.16576
.16899
.17227

.13845
.14016
.14310
.14611
.14917

.11936
.12088
.12360
.12639
.12922

.10296
.10432
.10682
.10938
.11200

.08888
.09007
.09236
.09471
.09712

.07677
.07782
.07990
.08205
.08425

.06637
.06727
.06917
.07113
.07313

.05741
.05819
.05991
.06169
.06352

.04970
.05037
.05192
.05353
.05519

.04306
.04362
.04503
.04649
.04799

.03734
.03781
.03907
.04039
.04175

.03241
.03279
.03393
.03512
.03634

.02815
.02846
.02948
.03055
.03166

.02448
.02472
.02564
.02660
.02760

.02130
.02149
.02231
.02317
.02407

.01856
.01870
.01943
.02020
.02101

.01618
.01628
.01693
.01763
.01835

.01413
.01419
.01477
.01539
.01604

.01235
.01237
.01290
.01345
.01404

25
25
25
25
25

5
6
7
8
9

.20256
.20611
.20967
.21324
.21683

.17558
.17892
.18228
.18566
.18904

.15226
.15538
.15853
.16170
.16488

.13209
.13500
.13793
.14088
.14386

.11465
.11734
.12006
.12280
.12557

.09956
.10204
.10455
.10708
.10964

.08649
.08877
.09108
.09342
.09578

.07518
.07727
.07938
.08153
.08370

.06538
.06729
.06922
.07119
.07318

.05689
.05863
.06039
.06219
.06402

.04953
.05111
.05272
.05435
.05602

.04315
.04458
.04604
.04753
.04905

.03761
.03890
.04023
.04159
.04297

.03280
.03397
.03517
.03640
.03766

.02863
.02968
.03077
.03189
.03303

.02500
.02595
.02694
.02795
.02898

.02185
.02271
.02359
.02451
.02544

.01910
.01988
.02068
.02150
.02235

.01672
.01742
.01814
.01888
.01965

.01464
.01527
.01592
.01659
.01728

25
25
25
25
25

10
11
12
13
14

.22041
.22400
.22757
.23113
.23466

.19244
.19584
.19924
.20263
.20599

.16808
.17129
.17449
.17769
.18088

.14685
.14986
.15287
.15588
.15887

.12836
.13116
.13397
.13679
.13959

.11223
.11483
.11745
.12007
.12269

.09817
.10058
.10301
.10544
.10787

.08591
.08813
.09037
.09262
.09488

.07521
.07725
.07932
.08140
.08348

.06587
.06775
.06965
.07156
.07348

.05772
.05944
.06118
.06294
.06470

.05060
.05217
.05377
.05538
.05700

.04438
.04581
.04727
.04875
.05023

.03894
.04025
.04158
.04293
.04429

.03419
.03538
.03660
.03783
.03907

.03004
.03112
.03223
.03335
.03448

.02640
.02739
.02839
.02941
.03045

.02322
.02412
.02503
.02596
.02690

.02044
.02125
.02208
.02292
.02378

.01800
.01873
.01948
.02025
.02103

25
25
25
25
25

15
16
17
18
19

.23815
.24160
.24500
.24836
.25168

.20932
.21262
.21588
.21910
.22228

.18404
.18717
.19027
.19333
.19637

.16185
.16481
.16774
.17064
.17352

.14239
.14516
.14792
.15065
.15337

.12530
.12790
.13048
.13305
.13560

.11030
.11272
.11513
.11753
.11992

.09713
.09938
.10162
.10386
.10609

.08557
.08765
.08973
.09181
.09388

.07541
.07733
.07926
.08118
.08310

.06648
.06825
.07003
.07181
.07359

.05863
.06026
.06190
.06354
.06519

.05173
.05323
.05474
.05625
.05777

.04566
.04704
.04842
.04981
.05121

.04032
.04159
.04285
.04413
.04542

.03563
.03678
.03794
.03912
.04030

.03149
.03255
.03361
.03468
.03577

.02785
.02882
.02979
.03077
.03176

.02465
.02553
.02641
.02731
.02822

.02182
.02262
.02343
.02425
.02509

25
25
25
25
25

20
21
22
23
24

.25495
.25816
.26132
.26442
.26746

.22542
.22852
.23157
.23456
.23750

.19937
.20233
.20525
.20812
.21095

.17637
.17919
.18197
.18471
.18740

.15606
.15873
.16136
.16397
.16653

.13813
.14064
.14313
.14559
.14802

.12229
.12465
.12699
.12931
.13160

.10830
.11051
.11271
.11488
.11704

.09595
.09801
.10006
.10209
.10411

.08502
.08694
.08885
.09075
.09264

.07537
.07715
.07893
.08070
.08247

.06684
.06849
.07014
.07179
.07343

.05929
.06082
.06235
.06388
.06540

.05262
.05403
.05544
.05686
.05828

.04671
.04801
.04932
.05063
.05195

.04149
.04269
.04389
.04511
.04632

.03686
.03797
.03908
.04020
.04132

.03277
.03378
.03481
.03584
.03688

.02914
.03008
.03102
.03197
.03293

.02593
.02679
.02765
.02853
.02941

25

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

25
26
26
26
26

25
0
1
2
3

.27043
.18732
.18939
.19282
.19633

.24038
.16137
.16325
.16646
.16975

.21372
.13910
.14080
.14378
.14684

.19006
.11998
.12150
.12425
.12708

.16906
.10356
.10490
.10743
.11004

.15042
.08945
.09062
.09295
.09534

.13386
.07731
.07834
.08046
.08264

.11917
.06687
.06776
.06969
.07168

.10612
.05788
.05865
.06040
.06221

.09452
.05015
.05079
.05238
.05402

.08422
.04348
.04402
.04545
.04694

.07506
.03773
.03818
.03947
.04081

.06693
.03277
.03314
.03430
.03551

.05969
.02849
.02878
.02983
.03092

.05326
.02479
.02502
.02596
.02694

.04754
.02159
.02177
.02260
.02349

.04245
.01883
.01895
.01970
.02049

.03792
.01644
.01652
.01719
.01790

.03389
.01436
.01441
.01500
.01564

.03030
.01257
.01258
.01311
.01368

26
26
26
26
26

4
5
6
7
8

.19987
.20345
.20706
.21069
.21433

.17308
.17645
.17984
.18327
.18671

.14994
.15309
.15627
.15948
.16271

.12996
.13289
.13585
.13884
.14185

.11270
.11540
.11814
.12092
.12372

.09778
.10027
.10280
.10536
.10795

.08488
.08717
.08949
.09185
.09424

.07373
.07581
.07794
.08011
.08230

.06407
.06598
.06792
.06990
.07191

.05571
.05745
.05922
.06103
.06287

.04847
.05005
.05166
.05331
.05499

.04220
.04363
.04509
.04659
.04812

.03676
.03806
.03938
.04074
.04213

.03205
.03322
.03442
.03565
.03691

.02796
.02901
.03010
.03121
.03236

.02441
.02536
.02634
.02735
.02838

.02132
.02218
.02306
.02397
.02491

.01864
.01941
.02021
.02103
.02188

.01631
.01700
.01772
.01846
.01923

.01428
.01490
.01555
.01622
.01691

26
26
26
26
26

9
10
11
12
13

.21799
.22166
.22532
.22899
.23263

.19017
.19365
.19713
.20061
.20408

.16596
.16924
.17252
.17581
.17910

.14489
.14796
.15104
.15413
.15722

.12655
.12941
.13228
.13517
.13806

.11058
.11323
.11590
.11858
.12128

.09666
.09911
.10158
.10407
.10658

.08453
.08679
.08907
.09138
.09370

.07396
.07604
.07814
.08026
.08240

.06474
.06664
.06857
.07053
.07250

.05670
.05844
.06021
.06200
.06382

.04968
.05127
.05289
.05453
.05620

.04355
.04501
.04648
.04799
.04951

.03821
.03953
.04087
.04225
.04364

.03353
.03473
.03596
.03721
.03848

.02945
.03054
.03166
.03280
.03396

.02588
.02687
.02788
.02892
.02998

.02275
.02365
.02457
.02552
.02648

.02002
.02083
.02167
.02253
.02340

.01762
.01836
.01912
.01990
.02069

26
26
26
26
26

14
15
16
17
18

.23626
.23985
.24340
.24691
.25039

.20754
.21097
.21437
.21773
.22106

.18237
.18562
.18885
.19205
.19522

.16030
.16337
.16642
.16944
.17245

.14095
.14383
.14669
.14954
.15237

.12398
.12667
.12935
.13202
.13468

.10909
.11159
.11409
.11659
.11907

.09602
.09835
.10067
.10299
.10531

.08455
.08671
.08886
.09101
.09317

.07448
.07647
.07846
.08046
.08245

.06564
.06747
.06931
.07115
.07300

.05787
.05956
.06125
.06295
.06465

.05105
.05259
.05415
.05571
.05728

.04505
.04647
.04789
.04933
.05077

.03977
.04107
.04238
.04370
.04502

.03513
.03632
.03752
.03872
.03994

.03105
.03213
.03323
.03433
.03545

.02746
.02844
.02944
.03046
.03148

.02429
.02519
.02611
.02703
.02797

.02150
.02233
.02316
.02400
.02486

26
26
26
26
26

19
20
21
22
23

.25382
.25720
.26054
.26383
.26705

.22435
.22761
.23083
.23400
.23712

.19836
.20147
.20455
.20759
.21058

.17543
.17838
.18131
.18421
.18707

.15519
.15798
.16076
.16350
.16621

.13732
.13995
.14257
.14516
.14773

.12155
.12402
.12647
.12891
.13133

.10762
.10993
.11223
.11451
.11678

.09532
.09747
.09962
.10175
.10388

.08445
.08645
.08845
.09045
.09243

.07485
.07671
.07856
.08042
.08227

.06636
.06808
.06981
.07153
.07325

.05886
.06045
.06205
.06364
.06524

.05223
.05370
.05517
.05665
.05813

.04636
.04771
.04907
.05044
.05182

.04117
.04242
.04367
.04493
.04620

.03658
.03772
.03888
.04004
.04121

.03252
.03356
.03463
.03570
.03678

.02892
.02988
.03085
.03184
.03284

.02573
.02661
.02751
.02841
.02933

26
26
26
27
27

24
25
26
0
1

.27022
.27332
.27636
.18800
.19005

.24018
.24319
.24614
.16203
.16389

.21353
.21643
.21927
.13973
.14141

.18988
.19266
.19538
.12059
.12208

.16889
.17154
.17414
.10414
.10546

.15026
.15277
.15524
.08999
.09115

.13373
.13610
.13844
.07783
.07884

.11904
.12127
.12348
.06736
.06823

.10600
.10810
.11017
.05835
.05909

.09441
.09638
.09833
.05058
.05121

.08412
.08596
.08779
.04389
.04441

.07497
.07669
.07840
.03811
.03855

.06684
.06844
.07004
.03313
.03348

.05962
.06111
.06259
.02882
.02910

.05319
.05457
.05595
.02510
.02532

.04748
.04876
.05004
.02188
.02204

.04239
.04358
.04477
.01910
.01921

.03787
.03897
.04007
.01669
.01675

.03384
.03486
.03588
.01460
.01462

.03026
.03120
.03214
.01278
.01278

27
27
27
27
27

2
3
4
5
6

.19352
.19707
.20067
.20431
.20797

.16714
.17047
.17385
.17727
.18073

.14443
.14753
.15069
.15389
.15712

.12488
.12775
.13068
.13365
.13666

.10803
.11068
.11338
.11613
.11892

.09351
.09594
.09843
.10096
.10353

.08099
.08321
.08549
.08782
.09019

.07019
.07222
.07430
.07643
.07860

.06087
.06271
.06461
.06655
.06854

.05282
.05449
.05622
.05799
.05980

.04587
.04738
.04895
.05055
.05220

.03986
.04123
.04264
.04410
.04560

.03466
.03589
.03718
.03850
.03985

.03016
.03128
.03243
.03363
.03485

.02627
.02727
.02831
.02939
.03050

.02289
.02380
.02473
.02571
.02671

.01997
.02078
.02163
.02250
.02341

.01744
.01816
.01892
.01971
.02053

.01523
.01589
.01657
.01728
.01802

.01332
.01391
.01452
.01516
.01582

27
27
27
27
27

7
8
9
10
11

.21166
.21538
.21910
.22285
.22659

.18421
.18772
.19125
.19480
.19836

.16039
.16368
.16700
.17035
.17371

.13971
.14278
.14589
.14902
.15217

.12175
.12461
.12750
.13042
.13336

.10615
.10880
.11148
.11419
.11692

.09259
.09503
.09751
.10002
.10255

.08081
.08305
.08533
.08765
.08999

.07056
.07262
.07471
.07684
.07900

.06164
.06353
.06545
.06740
.06938

.05389
.05560
.05736
.05915
.06096

.04713
.04870
.05030
.05193
.05360

.04125
.04267
.04413
.04562
.04714

.03612
.03741
.03874
.04010
.04149

.03165
.03282
.03403
.03526
.03653

.02775
.02881
.02991
.03103
.03218

.02435
.02531
.02630
.02732
.02837

.02138
.02225
.02315
.02407
.02502

.01878
.01957
.02038
.02122
.02209

.01651
.01723
.01796
.01872
.01951

27
27
27
27
27

12
13
14
15
16

.23034
.23408
.23780
.24149
.24514

.20193
.20549
.20903
.21256
.21605

.17708
.18045
.18381
.18715
.19047

.15534
.15851
.16168
.16483
.16797

.13632
.13929
.14226
.14523
.14818

.11968
.12245
.12522
.12800
.13076

.10511
.10769
.11027
.11285
.11543

.09236
.09474
.09713
.09953
.10193

.08118
.08338
.08560
.08782
.09004

.07139
.07342
.07546
.07752
.07957

.06281
.06468
.06656
.06845
.07035

.05529
.05700
.05873
.06047
.06222

.04869
.05026
.05185
.05344
.05505

.04290
.04434
.04579
.04726
.04874

.03782
.03913
.04046
.04181
.04316

.03336
.03456
.03577
.03700
.03824

.02944
.03053
.03164
.03277
.03390

.02600
.02699
.02801
.02903
.03007

.02297
.02388
.02480
.02574
.02669

.02031
.02114
.02198
.02283
.02369

27
27
27
27
27

17
18
19
20
21

.24876
.25234
.25588
.25939
.26285

.21952
.22296
.22636
.22973
.23307

.19377
.19705
.20030
.20352
.20671

.17110
.17420
.17728
.18035
.18339

.15112
.15404
.15696
.15985
.16273

.13352
.13626
.13900
.14173
.14445

.11800
.12057
.12314
.12570
.12825

.10433
.10673
.10912
.11152
.11391

.09227
.09450
.09673
.09896
.10120

.08164
.08370
.08578
.08786
.08994

.07226
.07417
.07609
.07802
.07995

.06398
.06575
.06752
.06931
.07111

.05667
.05830
.05994
.06160
.06326

.05022
.05172
.05324
.05476
.05630

.04453
.04591
.04730
.04871
.05013

.03950
.04076
.04204
.04334
.04465

.03505
.03621
.03739
.03858
.03979

.03112
.03218
.03326
.03436
.03547

.02765
.02862
.02961
.03061
.03163

.02457
.02546
.02637
.02729
.02823

26

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

27
27
27
27
27

22
23
24
25
26

.26626
.26961
.27291
.27615
.27932

.23636
.23960
.24280
.24594
.24902

.20987
.21299
.21606
.21908
.22206

.18639
.18937
.19231
.19521
.19806

.16559
.16841
.17121
.17397
.17670

.14714
.14982
.15247
.15509
.15768

.13079
.13331
.13581
.13829
.14074

.11629
.11866
.12101
.12335
.12566

.10343
.10565
.10785
.11005
.11223

.09201
.09409
.09616
.09822
.10026

.08189
.08382
.08576
.08768
.08960

.07290
.07470
.07650
.07830
.08010

.06493
.06660
.06828
.06995
.07162

.05784
.05940
.06095
.06251
.06407

.05155
.05299
.05444
.05588
.05733

.04597
.04730
.04863
.04998
.05133

.04100
.04223
.04347
.04471
.04596

.03659
.03772
.03887
.04002
.04118

.03267
.03371
.03477
.03583
.03691

.02918
.03014
.03111
.03210
.03310

27
28
28
28
28

27
0
1
2
3

.28242
.18864
.19067
.19419
.19778

.25204
.16265
.16450
.16779
.17116

.22497
.14034
.14200
.14506
.14820

.20086
.12117
.12265
.12548
.12839

.17938
.10470
.10600
.10860
.11129

.16023
.09053
.09167
.09405
.09652

.14316
.07834
.07933
.08151
.08376

.12795
.06784
.06869
.07068
.07274

.11439
.05880
.05952
.06133
.06320

.10229
.05101
.05162
.05325
.05495

.09151
.04429
.04479
.04627
.04781

.08188
.03849
.03890
.04023
.04163

.07329
.03348
.03381
.03501
.03627

.06563
.02915
.02941
.03049
.03163

.05879
.02541
.02560
.02657
.02760

.05268
.02217
.02231
.02318
.02410

.04722
.01937
.01946
.02024
.02106

.04235
.01694
.01698
.01768
.01842

.03799
.01483
.01484
.01546
.01613

.03410
.01300
.01298
.01354
.01413

28
28
28
28
28

4
5
6
7
8

.20143
.20512
.20884
.21260
.21637

.17459
.17806
.18157
.18512
.18869

.15140
.15465
.15794
.16126
.16462

.13136
.13438
.13744
.14054
.14368

.11403
.11683
.11967
.12255
.12546

.09905
.10162
.10424
.10691
.10961

.08608
.08845
.09086
.09331
.09580

.07485
.07702
.07923
.08149
.08378

.06513
.06711
.06913
.07120
.07330

.05671
.05851
.06036
.06224
.06417

.04941
.05105
.05273
.05445
.05621

.04307
.04456
.04609
.04766
.04926

.03758
.03893
.04031
.04174
.04320

.03281
.03403
.03528
.03658
.03790

.02866
.02976
.03090
.03207
.03328

.02506
.02605
.02708
.02814
.02924

.02193
.02282
.02375
.02471
.02570

.01920
.02001
.02085
.02172
.02261

.01683
.01756
.01831
.01910
.01991

.01476
.01542
.01610
.01681
.01754

28
28
28
28
28

9
10
11
12
13

.22017
.22398
.22781
.23164
.23547

.19229
.19591
.19954
.20319
.20683

.16800
.17141
.17485
.17829
.18175

.14685
.15005
.15327
.15651
.15976

.12841
.13140
.13441
.13744
.14049

.11235
.11512
.11792
.12074
.12358

.09833
.10090
.10350
.10612
.10876

.08611
.08848
.09088
.09331
.09575

.07544
.07762
.07983
.08208
.08434

.06613
.06813
.07017
.07223
.07432

.05800
.05984
.06170
.06360
.06552

.05090
.05258
.05428
.05602
.05779

.04469
.04622
.04778
.04938
.05099

.03926
.04066
.04209
.04354
.04502

.03452
.03579
.03709
.03842
.03977

.03036
.03152
.03270
.03391
.03515

.02672
.02777
.02885
.02996
.03109

.02354
.02449
.02547
.02648
.02751

.02075
.02161
.02250
.02342
.02435

.01830
.01908
.01989
.02072
.02158

28
28
28
28
28

14
15
16
17
18

.23927
.24306
.24681
.25053
.25422

.21047
.21408
.21768
.22124
.22478

.18519
.18863
.19204
.19544
.19881

.16301
.16625
.16948
.17270
.17589

.14353
.14658
.14962
.15265
.15567

.12643
.12928
.13213
.13497
.13781

.11141
.11407
.11673
.11938
.12204

.09822
.10068
.10316
.10563
.10811

.08662
.08890
.09120
.09350
.09580

.07642
.07854
.08066
.08279
.08493

.06746
.06941
.07137
.07334
.07532

.05957
.06137
.06317
.06499
.06682

.05263
.05428
.05594
.05762
.05931

.04652
.04804
.04956
.05111
.05266

.04114
.04253
.04393
.04535
.04678

.03641
.03768
.03896
.04026
.04158

.03223
.03339
.03457
.03576
.03697

.02855
.02961
.03069
.03178
.03289

.02531
.02628
.02726
.02826
.02927

.02245
.02333
.02423
.02514
.02607

28
28
28
28
28

19
20
21
22
23

.25788
.26150
.26508
.26861
.27209

.22830
.23178
.23524
.23865
.24202

.20217
.20550
.20881
.21208
.21532

.17908
.18225
.18540
.18852
.19161

.15868
.16167
.16466
.16762
.17056

.14064
.14346
.14628
.14908
.15186

.12469
.12734
.12999
.13263
.13525

.11059
.11307
.11555
.11803
.12049

.09811
.10043
.10275
.10506
.10738

.08708
.08923
.09139
.09356
.09572

.07731
.07931
.08132
.08334
.08535

.06866
.07052
.07239
.07426
.07614

.06101
.06273
.06446
.06620
.06794

.05423
.05582
.05742
.05903
.06065

.04823
.04969
.05117
.05266
.05416

.04291
.04425
.04562
.04699
.04838

.03819
.03943
.04069
.04196
.04324

.03401
.03515
.03631
.03748
.03866

.03030
.03135
.03241
.03349
.03458

.02701
.02797
.02895
.02994
.03095

28
28
28
28
28

24
25
26
27
28

.27552
.27890
.28220
.28545
.28861

.24534
.24862
.25183
.25499
.25807

.21852
.22167
.22478
.22783
.23082

.19467
.19770
.20067
.20361
.20649

.17348
.17636
.17920
.18201
.18477

.15463
.15736
.16007
.16274
.16537

.13786
.14045
.14301
.14555
.14805

.12295
.12539
.12781
.13021
.13258

.10968
.11198
.11426
.11652
.11876

.09788
.10003
.10217
.10430
.10641

.08737
.08939
.09140
.09339
.09538

.07802
.07990
.08178
.08365
.08552

.06969
.07145
.07320
.07495
.07670

.06228
.06391
.06554
.06718
.06881

.05567
.05719
.05871
.06024
.06176

.04978
.05119
.05261
.05403
.05545

.04454
.04584
.04716
.04848
.04980

.03986
.04107
.04229
.04352
.04475

.03569
.03681
.03794
.03908
.04023

.03197
.03301
.03405
.03511
.03617

29
29
29
29
29

0
1
2
3
4

.18926
.19127
.19483
.19846
.20216

.16326
.16508
.16841
.17182
.17529

.14093
.14256
.14566
.14884
.15208

.12174
.12319
.12605
.12900
.13202

.10524
.10652
.10915
.11188
.11466

.09105
.09216
.09458
.09708
.09964

.07883
.07979
.08200
.08430
.08665

.06831
.06914
.07115
.07324
.07539

.05925
.05994
.06177
.06368
.06564

.05143
.05201
.05367
.05540
.05719

.04468
.04517
.04666
.04823
.04985

.03886
.03925
.04060
.04202
.04349

.03383
.03414
.03536
.03664
.03797

.02948
.02972
.03081
.03197
.03317

.02572
.02589
.02688
.02792
.02900

.02246
.02258
.02346
.02440
.02538

.01964
.01970
.02050
.02134
.02222

.01719
.01721
.01792
.01868
.01948

.01507
.01505
.01569
.01637
.01708

.01322
.01317
.01375
.01436
.01500

29
29
29
29
29

5
6
7
8
9

.20590
.20967
.21348
.21732
.22119

.17882
.18238
.18598
.18961
.19328

.15538
.15872
.16210
.16551
.16896

.13508
.13819
.14135
.14454
.14777

.11750
.12039
.12332
.12629
.12929

.10226
.10493
.10764
.11039
.11318

.08905
.09151
.09401
.09655
.09913

.07760
.07985
.08214
.08448
.08686

.06765
.06971
.07182
.07397
.07615

.05902
.06090
.06283
.06479
.06680

.05152
.05324
.05500
.05679
.05863

.04501
.04657
.04817
.04981
.05149

.03935
.04076
.04222
.04371
.04524

.03442
.03570
.03702
.03838
.03978

.03013
.03129
.03249
.03373
.03499

.02640
.02745
.02853
.02965
.03081

.02314
.02409
.02508
.02609
.02714

.02031
.02116
.02205
.02297
.02392

.01783
.01861
.01941
.02024
.02110

.01567
.01637
.01710
.01785
.01863

29
29
29
29
29

10
11
12
13
14

.22507
.22897
.23288
.23679
.24069

.19696
.20067
.20440
.20813
.21185

.17244
.17594
.17946
.18300
.18653

.15103
.15432
.15763
.16096
.16429

.13234
.13542
.13852
.14164
.14476

.11601
.11888
.12177
.12468
.12760

.10175
.10441
.10709
.10980
.11252

.08928
.09174
.09423
.09674
.09927

.07838
.08065
.08295
.08527
.08761

.06885
.07093
.07305
.07519
.07735

.06051
.06242
.06437
.06634
.06833

.05320
.05496
.05674
.05856
.06039

.04681
.04841
.05005
.05171
.05340

.04121
.04267
.04417
.04569
.04724

.03630
.03764
.03900
.04040
.04181

.03199
.03321
.03446
.03574
.03703

.02822
.02933
.03047
.03163
.03281

.02490
.02591
.02695
.02801
.02909

.02199
.02291
.02386
.02482
.02581

.01944
.02027
.02113
.02201
.02291

27

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

29
29
29
29
29

15
16
17
18
19

.24457
.24842
.25224
.25603
.25979

.21555
.21924
.22291
.22655
.23017

.19005
.19355
.19705
.20052
.20398

.16762
.17093
.17424
.17754
.18082

.14789
.15101
.15413
.15724
.16034

.13053
.13345
.13638
.13930
.14223

.11525
.11798
.12072
.12346
.12620

.10180
.10435
.10690
.10945
.11202

.08996
.09232
.09469
.09707
.09946

.07953
.08172
.08392
.08613
.08835

.07034
.07236
.07440
.07644
.07850

.06224
.06411
.06598
.06788
.06978

.05510
.05682
.05855
.06030
.06206

.04880
.05038
.05197
.05358
.05521

.04325
.04469
.04616
.04764
.04914

.03834
.03967
.04102
.04238
.04376

.03401
.03523
.03646
.03771
.03898

.03019
.03130
.03243
.03358
.03475

.02681
.02783
.02886
.02992
.03099

.02383
.02476
.02570
.02667
.02765

29
29
29
29
29

20
21
22
23
24

.26353
.26723
.27088
.27450
.27806

.23377
.23733
.24087
.24436
.24781

.20742
.21084
.21423
.21759
.22091

.18410
.18735
.19059
.19380
.19698

.16344
.16653
.16960
.17266
.17568

.14515
.14806
.15097
.15386
.15673

.12894
.13169
.13442
.13715
.13987

.11459
.11716
.11973
.12229
.12485

.10186
.10427
.10667
.10908
.11148

.09058
.09282
.09507
.09732
.09957

.08058
.08267
.08476
.08686
.08897

.07171
.07365
.07560
.07755
.07952

.06384
.06564
.06745
.06927
.07109

.05686
.05852
.06020
.06189
.06359

.05066
.05220
.05375
.05532
.05689

.04516
.04658
.04801
.04946
.05093

.04027
.04158
.04291
.04425
.04560

.03593
.03714
.03836
.03960
.04085

.03208
.03318
.03431
.03545
.03661

.02865
.02967
.03070
.03176
.03283

29
29
29
29
29

25
26
27
28
29

.28156
.28501
.28839
.29170
.29494

.25122
.25457
.25786
.26109
.26425

.22419
.22743
.23062
.23374
.23681

.20013
.20323
.20630
.20931
.21227

.17869
.18165
.18459
.18747
.19031

.15959
.16241
.16520
.16796
.17068

.14257
.14524
.14790
.15052
.15310

.12740
.12993
.13244
.13492
.13738

.11387
.11626
.11863
.12098
.12330

.10182
.10406
.10629
.10850
.11070

.09107
.09317
.09526
.09735
.09942

.08148
.08345
.08541
.08737
.08931

.07293
.07476
.07660
.07843
.08026

.06529
.06701
.06872
.07044
.07215

.05848
.06008
.06168
.06328
.06488

.05240
.05388
.05538
.05687
.05837

.04697
.04835
.04974
.05113
.05253

.04212
.04340
.04469
.04599
.04729

.03779
.03897
.04017
.04138
.04259

.03391
.03501
.03612
.03725
.03837

30
30
30
30
30

0
1
2
3
4

.18986
.19184
.19543
.19911
.20285

.16384
.16564
.16900
.17245
.17597

.14149
.14310
.14623
.14945
.15274

.12229
.12371
.12661
.12959
.13265

.10577
.10702
.10968
.11244
.11526

.09155
.09264
.09509
.09762
.10022

.07931
.08025
.08249
.08481
.08719

.06877
.06957
.07161
.07373
.07591

.05968
.06035
.06220
.06414
.06613

.05184
.05240
.05408
.05583
.05765

.04507
.04553
.04705
.04864
.05029

.03923
.03959
.04096
.04241
.04390

.03418
.03446
.03569
.03700
.03835

.02981
.03001
.03113
.03231
.03353

.02602
.02617
.02717
.02823
.02934

.02275
.02284
.02374
.02469
.02569

.01991
.01995
.02075
.02161
.02252

.01744
.01744
.01816
.01894
.01975

.01530
.01526
.01591
.01661
.01734

.01344
.01337
.01395
.01458
.01523

30
30
30
30
30

5
6
7
8
9

.20664
.21047
.21433
.21823
.22216

.17954
.18315
.18681
.19050
.19422

.15608
.15946
.16290
.16637
.16988

.13575
.13891
.14212
.14536
.14865

.11814
.12108
.12405
.12708
.13014

.10288
.10559
.10834
.11115
.11399

.08964
.09213
.09468
.09726
.09990

.07815
.08044
.08278
.08516
.08759

.06818
.07027
.07242
.07461
.07684

.05952
.06143
.06339
.06540
.06745

.05199
.05374
.05553
.05736
.05924

.04545
.04704
.04867
.05034
.05206

.03976
.04120
.04269
.04421
.04578

.03480
.03611
.03746
.03885
.04028

.03049
.03168
.03290
.03416
.03546

.02673
.02781
.02892
.03006
.03125

.02345
.02443
.02543
.02647
.02755

.02060
.02148
.02239
.02333
.02430

.01810
.01890
.01972
.02057
.02146

.01592
.01664
.01739
.01816
.01896

30
30
30
30
30

10
11
12
13
14

.22611
.23009
.23407
.23806
.24205

.19798
.20176
.20556
.20937
.21317

.17342
.17699
.18059
.18420
.18781

.15198
.15533
.15872
.16212
.16553

.13325
.13638
.13955
.14274
.14594

.11688
.11980
.12276
.12574
.12873

.10257
.10529
.10803
.11081
.11360

.09006
.09257
.09512
.09769
.10028

.07912
.08144
.08379
.08617
.08857

.06954
.07168
.07384
.07604
.07826

.06116
.06312
.06511
.06714
.06919

.05382
.05561
.05745
.05931
.06119

.04739
.04903
.05071
.05242
.05415

.04175
.04325
.04479
.04635
.04794

.03680
.03817
.03958
.04101
.04247

.03246
.03372
.03500
.03631
.03764

.02866
.02980
.03097
.03217
.03339

.02531
.02635
.02742
.02851
.02963

.02237
.02332
.02429
.02529
.02631

.01979
.02065
.02154
.02245
.02337

30
30
30
30
30

15
16
17
18
19

.24601
.24995
.25387
.25777
.26164

.21696
.22074
.22450
.22824
.23197

.19141
.19501
.19859
.20216
.20572

.16893
.17234
.17573
.17912
.18250

.14915
.15235
.15556
.15876
.16196

.13173
.13474
.13775
.14076
.14377

.11640
.11921
.12202
.12484
.12767

.10289
.10551
.10813
.11076
.11341

.09099
.09342
.09586
.09831
.10078

.08050
.08275
.08502
.08729
.08959

.07125
.07333
.07543
.07754
.07967

.06310
.06502
.06696
.06891
.07088

.05590
.05767
.05946
.06126
.06309

.04955
.05118
.05283
.05449
.05618

.04395
.04544
.04696
.04849
.05004

.03900
.04037
.04176
.04317
.04460

.03463
.03588
.03716
.03845
.03977

.03076
.03191
.03308
.03427
.03548

.02734
.02840
.02947
.03056
.03167

.02432
.02528
.02626
.02726
.02828

30
30
30
30
30

20
21
22
23
24

.26549
.26930
.27308
.27682
.28051

.23568
.23936
.24301
.24663
.25021

.20927
.21280
.21631
.21979
.22323

.18588
.18925
.19259
.19592
.19922

.16515
.16835
.17153
.17469
.17784

.14679
.14980
.15281
.15581
.15879

.13050
.13334
.13617
.13900
.14183

.11606
.11873
.12139
.12405
.12671

.10326
.10575
.10824
.11074
.11324

.09190
.09422
.09656
.09889
.10124

.08182
.08398
.08616
.08834
.09053

.07288
.07489
.07691
.07894
.08099

.06494
.06680
.06868
.07057
.07248

.05788
.05961
.06135
.06311
.06488

.05162
.05322
.05483
.05646
.05811

.04605
.04753
.04902
.05053
.05206

.04111
.04247
.04385
.04525
.04666

.03671
.03796
.03924
.04053
.04184

.03280
.03395
.03513
.03632
.03753

.02932
.03038
.03146
.03257
.03368

30
30
30
30
30

25
26
27
28
29

.28415
.28773
.29126
.29471
.29809

.25374
.25723
.26066
.26403
.26734

.22665
.23001
.23333
.23660
.23981

.20249
.20573
.20892
.21207
.21517

.18096
.18405
.18711
.19013
.19310

.16176
.16470
.16762
.17050
.17334

.14464
.14743
.15020
.15294
.15565

.12936
.13200
.13462
.13722
.13980

.11574
.11822
.12070
.12316
.12560

.10358
.10592
.10825
.11057
.11287

.09273
.09492
.09711
.09929
.10146

.08304
.08509
.08715
.08920
.09124

.07439
.07631
.07823
.08016
.08207

.06667
.06846
.07026
.07205
.07385

.05977
.06144
.06311
.06479
.06648

.05360
.05515
.05672
.05829
.05986

.04809
.04954
.05099
.05245
.05392

.04317
.04451
.04586
.04722
.04859

.03876
.04000
.04126
.04253
.04381

.03482
.03597
.03714
.03832
.03951

30
31
31
31
31

30
0
1
2
3

.30139
.19043
.19239
.19601
.19973

.27057
.16441
.16617
.16957
.17306

.24295
.14204
.14362
.14678
.15004

.21820
.12282
.12421
.12714
.13016

.19602
.10628
.10750
.11019
.11298

.17614
.09204
.09310
.09557
.09814

.15832
.07978
.08069
.08295
.08530

.14234
.06922
.06998
.07205
.07420

.12801
.06010
.06075
.06262
.06458

.11515
.05224
.05277
.05447
.05625

.10362
.04545
.04588
.04742
.04904

.09327
.03959
.03992
.04131
.04278

.08398
.03452
.03477
.03602
.03735

.07564
.03013
.03031
.03144
.03264

.06816
.02632
.02644
.02746
.02854

.06143
.02303
.02309
.02401
.02498

.05539
.02017
.02019
.02101
.02188

.04997
.01769
.01766
.01840
.01919

.04509
.01553
.01547
.01613
.01684

.04070
.01366
.01357
.01416
.01480

28

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

31
31
31
31
31

4
5
6
7
8

.20351
.20734
.21122
.21514
.21909

.17661
.18023
.18389
.18760
.19134

.15336
.15675
.16018
.16366
.16719

.13325
.13640
.13960
.14286
.14616

.11584
.11877
.12174
.12476
.12784

.10078
.10347
.10622
.10902
.11187

.08772
.09020
.09274
.09532
.09796

.07641
.07869
.08101
.08339
.08582

.06661
.06869
.07082
.07300
.07523

.05810
.06000
.06195
.06394
.06599

.05071
.05244
.05422
.05605
.05792

.04430
.04587
.04749
.04916
.05087

.03873
.04016
.04163
.04314
.04470

.03388
.03518
.03651
.03789
.03931

.02967
.03084
.03205
.03330
.03459

.02600
.02706
.02816
.02929
.03047

.02280
.02376
.02476
.02579
.02685

.02002
.02088
.02178
.02271
.02368

.01759
.01837
.01918
.02003
.02090

.01547
.01617
.01691
.01767
.01846

31
31
31
31
31

9
10
11
12
13

.22308
.22710
.23115
.23521
.23928

.19513
.19895
.20280
.20667
.21055

.17075
.17436
.17800
.18167
.18535

.14950
.15288
.15630
.15976
.16323

.13095
.13412
.13732
.14055
.14381

.11477
.11771
.12069
.12371
.12676

.10064
.10337
.10614
.10894
.11178

.08830
.09082
.09338
.09598
.09862

.07751
.07983
.08220
.08461
.08705

.06808
.07022
.07240
.07462
.07687

.05983
.06180
.06380
.06584
.06792

.05262
.05442
.05626
.05813
.06004

.04630
.04795
.04963
.05135
.05311

.04077
.04227
.04381
.04539
.04700

.03593
.03730
.03870
.04015
.04162

.03168
.03293
.03421
.03553
.03688

.02795
.02909
.03026
.03146
.03269

.02468
.02571
.02678
.02788
.02901

.02181
.02275
.02372
.02472
.02575

.01929
.02014
.02102
.02194
.02287

31
31
31
31
31

14
15
16
17
18

.24334
.24739
.25143
.25544
.25944

.21444
.21832
.22218
.22604
.22988

.18904
.19273
.19641
.20008
.20375

.16671
.17020
.17369
.17717
.18065

.14709
.15037
.15365
.15694
.16023

.12982
.13290
.13598
.13907
.14216

.11464
.11751
.12039
.12328
.12618

.10127
.10394
.10663
.10933
.11204

.08951
.09199
.09448
.09699
.09952

.07915
.08144
.08376
.08609
.08843

.07002
.07214
.07428
.07644
.07862

.06198
.06393
.06591
.06791
.06992

.05489
.05669
.05851
.06035
.06221

.04863
.05029
.05197
.05366
.05538

.04312
.04464
.04618
.04774
.04933

.03825
.03964
.04106
.04249
.04395

.03395
.03523
.03653
.03784
.03918

.03015
.03132
.03251
.03372
.03495

.02680
.02787
.02896
.03006
.03119

.02383
.02481
.02580
.02682
.02785

31
31
31
31
31

19
20
21
22
23

.26341
.26737
.27130
.27519
.27905

.23370
.23752
.24131
.24508
.24882

.20741
.21106
.21470
.21832
.22192

.18413
.18761
.19108
.19454
.19798

.16352
.16681
.17011
.17339
.17667

.14526
.14837
.15149
.15460
.15770

.12909
.13201
.13495
.13788
.14081

.11476
.11750
.12025
.12301
.12577

.10206
.10462
.10720
.10978
.11237

.09080
.09319
.09559
.09801
.10043

.08082
.08304
.08528
.08753
.08980

.07196
.07402
.07610
.07820
.08031

.06410
.06601
.06794
.06989
.07186

.05713
.05889
.06068
.06249
.06432

.05093
.05256
.05422
.05590
.05759

.04543
.04694
.04847
.05002
.05159

.04055
.04193
.04335
.04478
.04624

.03620
.03748
.03878
.04011
.04145

.03234
.03352
.03472
.03594
.03718

.02891
.02999
.03110
.03222
.03337

31
31
31
31
31

24
25
26
27
28

.28287
.28665
.29037
.29403
.29763

.25252
.25619
.25981
.26338
.26689

.22549
.22902
.23252
.23598
.23939

.20140
.20479
.20815
.21148
.21476

.17993
.18317
.18639
.18957
.19272

.16080
.16388
.16694
.16998
.17299

.14374
.14666
.14956
.15245
.15532

.12853
.13129
.13403
.13677
.13949

.11497
.11756
.12015
.12274
.12531

.10287
.10531
.10774
.11018
.11260

.09207
.09436
.09665
.09893
.10122

.08244
.08458
.08672
.08887
.09101

.07384
.07584
.07784
.07985
.08186

.06616
.06802
.06989
.07177
.07366

.05931
.06104
.06278
.06454
.06630

.05318
.05479
.05642
.05805
.05970

.04771
.04921
.05071
.05224
.05377

.04282
.04421
.04561
.04703
.04846

.03845
.03973
.04103
.04235
.04368

.03454
.03573
.03693
.03816
.03940

31
31
31
32
32

29
30
31
0
1

.30116
.30461
.30798
.19098
.19291

.27034
.27372
.27703
.16495
.16668

.24274
.24602
.24924
.14257
.14412

.21800
.22118
.22430
.12333
.12469

.19583
.19889
.20190
.10677
.10796

.17596
.17889
.18178
.09252
.09354

.15815
.16095
.16371
.08024
.08111

.14218
.14484
.14747
.06965
.07039

.12786
.13039
.13288
.06052
.06113

.11501
.11740
.11977
.05264
.05313

.10349
.10575
.10799
.04583
.04622

.09315
.09528
.09739
.03994
.04025

.08387
.08587
.08787
.03485
.03507

.07554
.07742
.07930
.03044
.03059

.06806
.06983
.07159
.02662
.02671

.06135
.06300
.06465
.02331
.02335

.05532
.05686
.05841
.02044
.02042

.04990
.05134
.05279
.01794
.01789

.04503
.04638
.04773
.01577
.01568

.04065
.04191
.04317
.01388
.01376

32
32
32
32
32

2
3
4
5
6

.19657
.20032
.20414
.20801
.21194

.17011
.17363
.17723
.18089
.18459

.14731
.15060
.15396
.15739
.16087

.12765
.13070
.13383
.13702
.14027

.11068
.11351
.11640
.11936
.12238

.09604
.09864
.10131
.10404
.10683

.08340
.08578
.08823
.09075
.09332

.07247
.07465
.07690
.07921
.08157

.06303
.06501
.06707
.06918
.07135

.05486
.05666
.05853
.06046
.06244

.04778
.04942
.05113
.05288
.05469

.04166
.04314
.04469
.04629
.04794

.03635
.03769
.03909
.04055
.04205

.03174
.03296
.03423
.03554
.03691

.02775
.02884
.02999
.03118
.03242

.02428
.02527
.02630
.02738
.02850

.02126
.02215
.02309
.02406
.02508

.01864
.01944
.02028
.02117
.02208

.01635
.01707
.01784
.01863
.01946

.01436
.01501
.01570
.01642
.01717

32
32
32
32
32

7
8
9
10
11

.21591
.21992
.22397
.22805
.23216

.18835
.19215
.19599
.19987
.20379

.16440
.16797
.17160
.17526
.17896

.14357
.14691
.15031
.15375
.15724

.12545
.12857
.13174
.13495
.13821

.10968
.11257
.11552
.11851
.12155

.09595
.09862
.10135
.10413
.10696

.08399
.08646
.08898
.09155
.09416

.07357
.07583
.07816
.08053
.08294

.06448
.06656
.06869
.07087
.07310

.05655
.05846
.06041
.06242
.06446

.04963
.05137
.05316
.05500
.05688

.04359
.04518
.04682
.04850
.05022

.03831
.03976
.04125
.04279
.04437

.03370
.03502
.03638
.03778
.03922

.02966
.03086
.03210
.03338
.03470

.02613
.02722
.02835
.02951
.03071

.02304
.02403
.02505
.02611
.02721

.02033
.02122
.02216
.02312
.02412

.01795
.01876
.01961
.02049
.02140

32
32
32
32
32

12
13
14
15
16

.23629
.24044
.24458
.24872
.25284

.20773
.21169
.21565
.21961
.22356

.18270
.18645
.19022
.19399
.19775

.16076
.16430
.16785
.17142
.17499

.14151
.14484
.14818
.15154
.15490

.12463
.12774
.13088
.13402
.13718

.10982
.11272
.11564
.11858
.12153

.09682
.09951
.10223
.10497
.10772

.08540
.08789
.09042
.09296
.09552

.07537
.07767
.08001
.08236
.08474

.06655
.06868
.07083
.07301
.07521

.05880
.06076
.06274
.06475
.06678

.05198
.05378
.05561
.05746
.05933

.04598
.04763
.04931
.05101
.05274

.04070
.04221
.04375
.04532
.04690

.03605
.03743
.03885
.04028
.04174

.03195
.03322
.03451
.03582
.03716

.02833
.02949
.03068
.03188
.03311

.02515
.02620
.02729
.02839
.02951

.02233
.02330
.02429
.02530
.02632

32
32
32
32
32

17
18
19
20
21

.25695
.26104
.26511
.26917
.27322

.22751
.23144
.23537
.23929
.24319

.20151
.20527
.20903
.21278
.21653

.17855
.18212
.18570
.18927
.19285

.15827
.16164
.16503
.16842
.17181

.14034
.14352
.14671
.14991
.15312

.12450
.12748
.13047
.13348
.13651

.11049
.11327
.11608
.11890
.12174

.09810
.10069
.10331
.10595
.10861

.08713
.08955
.09198
.09445
.09693

.07743
.07967
.08193
.08422
.08654

.06884
.07091
.07301
.07514
.07729

.06123
.06315
.06509
.06706
.06906

.05449
.05626
.05806
.05988
.06174

.04851
.05015
.05181
.05349
.05521

.04322
.04472
.04625
.04781
.04940

.03852
.03990
.04131
.04275
.04421

.03435
.03562
.03692
.03825
.03960

.03065
.03182
.03301
.03423
.03548

.02737
.02844
.02954
.03066
.03180

29

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

32
32
32
32
32

22
23
24
25
26

.27723
.28121
.28516
.28906
.29292

.24707
.25093
.25476
.25856
.26231

.22026
.22397
.22767
.23133
.23496

.19641
.19997
.20351
.20702
.21051

.17520
.17859
.18196
.18532
.18866

.15633
.15954
.16275
.16594
.16912

.13954
.14257
.14560
.14863
.15165

.12459
.12744
.13030
.13317
.13602

.11128
.11396
.11665
.11935
.12204

.09943
.10194
.10447
.10700
.10954

.08887
.09122
.09358
.09596
.09834

.07947
.08166
.08387
.08609
.08832

.07108
.07312
.07518
.07726
.07935

.06361
.06551
.06743
.06936
.07131

.05695
.05871
.06049
.06230
.06412

.05101
.05264
.05430
.05597
.05767

.04570
.04722
.04875
.05031
.05189

.04097
.04237
.04380
.04524
.04671

.03675
.03804
.03936
.04070
.04206

.03298
.03417
.03539
.03663
.03789

32
32
32
32
32

27
28
29
30
31

.29672
.30047
.30414
.30774
.31127

.26602
.26968
.27327
.27680
.28026

.23855
.24210
.24559
.24902
.25239

.21397
.21739
.22077
.22409
.22735

.19198
.19526
.19850
.20170
.20484

.17229
.17542
.17853
.18159
.18461

.15466
.15764
.16060
.16353
.16642

.13887
.14171
.14452
.14731
.15006

.12474
.12742
.13008
.13273
.13535

.11207
.11460
.11713
.11963
.12212

.10073
.10311
.10549
.10786
.11021

.09056
.09280
.09504
.09727
.09949

.08145
.08355
.08565
.08775
.08985

.07328
.07525
.07722
.07919
.08116

.06595
.06779
.06964
.07149
.07335

.05938
.06110
.06283
.06457
.06630

.05348
.05509
.05671
.05833
.05996

.04819
.04969
.05120
.05272
.05424

.04344
.04484
.04624
.04766
.04909

.03918
.04047
.04179
.04311
.04444

32
33
33
33
33

32
0
1
2
3

.31471
.19152
.19341
.19709
.20088

.28364
.16547
.16717
.17063
.17419

.25569
.14308
.14459
.14781
.15113

.23055
.12383
.12515
.12814
.13122

.20793
.10725
.10840
.11116
.11401

.18758
.09298
.09397
.09650
.09912

.16927
.08068
.08152
.08383
.08624

.15278
.07008
.07078
.07289
.07509

.13794
.06093
.06150
.06342
.06543

.12458
.05303
.05349
.05523
.05706

.11254
.04620
.04656
.04814
.04980

.10170
.04029
.04056
.04199
.04350

.09193
.03518
.03537
.03666
.03803

.08313
.03076
.03088
.03204
.03327

.07519
.02692
.02698
.02803
.02914

.06804
.02359
.02359
.02454
.02554

.06159
.02070
.02066
.02151
.02241

.05577
.01819
.01811
.01887
.01968

.05052
.01600
.01589
.01657
.01731

.04579
.01410
.01395
.01457
.01523

33
33
33
33
33

4
5
6
7
8

.20474
.20866
.21263
.21664
.22071

.17782
.18152
.18527
.18907
.19292

.15453
.15800
.16152
.16510
.16872

.13438
.13761
.14090
.14425
.14764

.11694
.11993
.12299
.12610
.12927

.10182
.10459
.10742
.11031
.11325

.08873
.09128
.09388
.09655
.09927

.07737
.07971
.08211
.08456
.08707

.06751
.06966
.07186
.07411
.07642

.05896
.06092
.06293
.06500
.06711

.05153
.05331
.05515
.05704
.05898

.04507
.04669
.04837
.05010
.05187

.03945
.04093
.04245
.04403
.04565

.03456
.03590
.03729
.03872
.04020

.03031
.03152
.03278
.03408
.03543

.02660
.02770
.02884
.03003
.03125

.02337
.02436
.02540
.02647
.02758

.02054
.02145
.02238
.02336
.02437

.01808
.01889
.01974
.02063
.02154

.01593
.01666
.01743
.01823
.01906

33
33
33
33
33

9
10
11
12
13

.22481
.22895
.23313
.23733
.24155

.19682
.20076
.20474
.20874
.21277

.17240
.17612
.17989
.18369
.18751

.15109
.15459
.15813
.16171
.16532

.13249
.13576
.13908
.14244
.14583

.11624
.11929
.12238
.12552
.12869

.10204
.10487
.10775
.11067
.11363

.08963
.09225
.09492
.09763
.10038

.07878
.08120
.08366
.08617
.08872

.06929
.07151
.07378
.07610
.07846

.06097
.06302
.06511
.06724
.06942

.05369
.05557
.05749
.05945
.06146

.04732
.04903
.05079
.05260
.05444

.04172
.04329
.04491
.04656
.04825

.03682
.03825
.03973
.04125
.04280

.03252
.03382
.03517
.03656
.03798

.02874
.02993
.03116
.03243
.03373

.02542
.02650
.02763
.02878
.02997

.02250
.02349
.02451
.02557
.02665

.01993
.02083
.02176
.02273
.02372

33
33
33
33
33

14
15
16
17
18

.24577
.24998
.25419
.25838
.26257

.21681
.22085
.22489
.22892
.23294

.19135
.19520
.19904
.20289
.20674

.16895
.17259
.17624
.17989
.18354

.14924
.15267
.15611
.15955
.16301

.13189
.13511
.13834
.14158
.14483

.11661
.11962
.12264
.12568
.12874

.10316
.10596
.10877
.11161
.11447

.09130
.09390
.09652
.09917
.10183

.08084
.08325
.08569
.08815
.09063

.07162
.07385
.07611
.07839
.08069

.06349
.06555
.06763
.06974
.07188

.05631
.05821
.06013
.06208
.06406

.04997
.05172
.05349
.05529
.05712

.04438
.04598
.04761
.04927
.05095

.03943
.04091
.04240
.04393
.04548

.03506
.03641
.03779
.03919
.04061

.03119
.03243
.03369
.03498
.03629

.02777
.02890
.03006
.03124
.03244

.02474
.02578
.02684
.02792
.02902

33
33
33
33
33

19
20
21
22
23

.26674
.27091
.27506
.27918
.28329

.23697
.24099
.24500
.24899
.25297

.21059
.21444
.21829
.22213
.22596

.18721
.19088
.19456
.19823
.20189

.16648
.16997
.17346
.17695
.18045

.14811
.15140
.15470
.15801
.16133

.13181
.13491
.13802
.14115
.14428

.11735
.12026
.12318
.12612
.12907

.10452
.10724
.10998
.11274
.11551

.09314
.09567
.09823
.10081
.10341

.08302
.08538
.08777
.09018
.09261

.07404
.07624
.07846
.08071
.08297

.06606
.06810
.07016
.07225
.07437

.05897
.06086
.06277
.06471
.06668

.05267
.05441
.05618
.05798
.05981

.04706
.04867
.05031
.05198
.05367

.04207
.04356
.04507
.04662
.04819

.03763
.03900
.04040
.04183
.04328

.03368
.03494
.03623
.03755
.03889

.03016
.03132
.03251
.03372
.03497

33
33
33
33
33

24
25
26
27
28

.28736
.29139
.29538
.29933
.30321

.25692
.26084
.26473
.26858
.27237

.22977
.23356
.23732
.24105
.24473

.20555
.20919
.21281
.21640
.21995

.18393
.18741
.19087
.19432
.19773

.16464
.16795
.17125
.17454
.17780

.14742
.15055
.15369
.15681
.15992

.13204
.13500
.13797
.14093
.14388

.11830
.12110
.12390
.12670
.12949

.10603
.10866
.11129
.11394
.11657

.09506
.09753
.10001
.10249
.10498

.08526
.08757
.08990
.09223
.09457

.07650
.07866
.08083
.08302
.08522

.06867
.07068
.07271
.07476
.07682

.06166
.06354
.06543
.06735
.06927

.05539
.05714
.05891
.06069
.06249

.04978
.05141
.05305
.05471
.05640

.04476
.04627
.04780
.04935
.05091

.04026
.04166
.04308
.04452
.04598

.03624
.03753
.03885
.04019
.04155

33
33
33
33
33

29
30
31
32
33

.30703
.31079
.31446
.31806
.32157

.27612
.27979
.28340
.28694
.29039

.24837
.25195
.25547
.25892
.26230

.22346
.22693
.23034
.23369
.23697

.20111
.20444
.20773
.21097
.21415

.18103
.18423
.18739
.19051
.19357

.16301
.16606
.16909
.17207
.17501

.14682
.14973
.15261
.15546
.15828

.13227
.13504
.13778
.14050
.14318

.11921
.12183
.12443
.12701
.12957

.10746
.10994
.11240
.11485
.11728

.09691
.09924
.10157
.10389
.10619

.08742
.08962
.09181
.09400
.09617

.07888
.08095
.08302
.08508
.08714

.07121
.07315
.07509
.07703
.07897

.06430
.06612
.06795
.06977
.07160

.05809
.05979
.06150
.06322
.06494

.05250
.05409
.05569
.05730
.05892

.04746
.04895
.05045
.05196
.05347

.04293
.04432
.04572
.04713
.04855

34
34
34
34
34

0
1
2
3
4

.19203
.19388
.19760
.20141
.20531

.16598
.16764
.17112
.17471
.17838

.14358
.14505
.14830
.15165
.15508

.12431
.12559
.12860
.13172
.13492

.10772
.10883
.11161
.11449
.11745

.09343
.09438
.09693
.09959
.10232

.08112
.08192
.08425
.08669
.08920

.07050
.07116
.07329
.07552
.07782

.06133
.06186
.06380
.06584
.06795

.05341
.05383
.05559
.05745
.05937

.04656
.04688
.04848
.05017
.05192

.04064
.04087
.04232
.04385
.04544

.03551
.03566
.03697
.03836
.03980

.03107
.03115
.03233
.03358
.03489

.02722
.02724
.02830
.02943
.03062

.02387
.02384
.02480
.02582
.02689

.02096
.02089
.02175
.02267
.02364

.01844
.01832
.01910
.01993
.02080

.01624
.01609
.01678
.01753
.01832

.01432
.01415
.01477
.01544
.01616

30

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

34
34
34
34
34

5
6
7
8
9

.20927
.21328
.21734
.22145
.22561

.18212
.18591
.18976
.19366
.19761

.15859
.16215
.16577
.16944
.17317

.13818
.14151
.14490
.14834
.15184

.12048
.12358
.12673
.12994
.13321

.10512
.10799
.11091
.11389
.11694

.09178
.09443
.09713
.09989
.10271

.08019
.08262
.08512
.08766
.09027

.07012
.07235
.07464
.07698
.07939

.06135
.06340
.06550
.06765
.06986

.05373
.05560
.05752
.05949
.06152

.04709
.04879
.05055
.05235
.05421

.04130
.04285
.04445
.04610
.04780

.03626
.03767
.03913
.04063
.04219

.03185
.03314
.03446
.03584
.03725

.02801
.02918
.03038
.03163
.03292

.02465
.02571
.02681
.02794
.02912

.02172
.02268
.02367
.02470
.02578

.01915
.02002
.02092
.02186
.02284

.01691
.01769
.01851
.01936
.02025

34
34
34
34
34

10
11
12
13
14

.22981
.23405
.23832
.24260
.24690

.20160
.20564
.20972
.21381
.21792

.17695
.18077
.18463
.18853
.19244

.15539
.15899
.16263
.16631
.17000

.13653
.13991
.14333
.14678
.15026

.12003
.12318
.12638
.12961
.13287

.10559
.10851
.11149
.11451
.11755

.09293
.09565
.09841
.10122
.10405

.08185
.08436
.08692
.08952
.09215

.07213
.07444
.07681
.07921
.08165

.06360
.06573
.06792
.07014
.07239

.05612
.05808
.06009
.06214
.06422

.04956
.05135
.05320
.05508
.05700

.04379
.04544
.04713
.04886
.05062

.03872
.04023
.04178
.04337
.04499

.03426
.03564
.03706
.03852
.04001

.03034
.03160
.03290
.03423
.03560

.02689
.02804
.02923
.03045
.03170

.02385
.02490
.02598
.02710
.02824

.02117
.02213
.02312
.02414
.02518

34
34
34
34
34

15
16
17
18
19

.25119
.25548
.25976
.26403
.26830

.22204
.22615
.23027
.23438
.23850

.19635
.20028
.20421
.20814
.21208

.17372
.17744
.18117
.18491
.18866

.15376
.15727
.16079
.16433
.16789

.13615
.13945
.14277
.14610
.14946

.12062
.12371
.12682
.12995
.13311

.10691
.10980
.11270
.11563
.11859

.09481
.09749
.10020
.10294
.10570

.08412
.08661
.08913
.09168
.09426

.07468
.07699
.07932
.08169
.08409

.06633
.06846
.07063
.07282
.07505

.05895
.06092
.06292
.06495
.06701

.05242
.05423
.05608
.05796
.05987

.04664
.04831
.05001
.05175
.05351

.04152
.04306
.04463
.04622
.04785

.03699
.03840
.03984
.04131
.04282

.03297
.03427
.03560
.03695
.03833

.02941
.03060
.03182
.03306
.03433

.02625
.02734
.02846
.02960
.03077

34
34
34
34
34

20
21
22
23
24

.27257
.27682
.28106
.28528
.28947

.24262
.24673
.25084
.25493
.25900

.21603
.21999
.22393
.22788
.23180

.19243
.19620
.19998
.20375
.20752

.17146
.17505
.17864
.18224
.18584

.15284
.15623
.15964
.16306
.16648

.13629
.13949
.14271
.14594
.14918

.12158
.12459
.12761
.13066
.13372

.10850
.11132
.11416
.11703
.11991

.09686
.09950
.10216
.10485
.10756

.08652
.08898
.09147
.09398
.09651

.07731
.07960
.08192
.08427
.08664

.06911
.07124
.07340
.07559
.07780

.06181
.06379
.06579
.06783
.06989

.05531
.05714
.05900
.06090
.06282

.04952
.05121
.05294
.05469
.05648

.04435
.04592
.04752
.04915
.05080

.03975
.04119
.04267
.04418
.04572

.03564
.03698
.03834
.03974
.04116

.03197
.03321
.03447
.03576
.03708

34
34
34
34
34

25
26
27
28
29

.29363
.29776
.30184
.30587
.30984

.26305
.26707
.27105
.27499
.27887

.23572
.23961
.24347
.24729
.25107

.21128
.21503
.21875
.22244
.22609

.18944
.19302
.19659
.20013
.20365

.16990
.17332
.17673
.18012
.18348

.15243
.15567
.15892
.16215
.16536

.13679
.13987
.14294
.14601
.14907

.12280
.12571
.12861
.13152
.13442

.11028
.11301
.11576
.11851
.12125

.09907
.10164
.10422
.10681
.10940

.08903
.09144
.09387
.09631
.09875

.08004
.08230
.08457
.08686
.08916

.07198
.07409
.07623
.07837
.08053

.06476
.06674
.06873
.07074
.07276

.05829
.06013
.06199
.06387
.06577

.05249
.05420
.05594
.05769
.05947

.04729
.04888
.05050
.05213
.05379

.04262
.04410
.04560
.04713
.04868

.03843
.03980
.04120
.04262
.04407

34
34
34
34
34

30
31
32
33
34

.31374
.31757
.32132
.32499
.32857

.28270
.28646
.29015
.29377
.29730

.25479
.25846
.26206
.26560
.26906

.22970
.23325
.23675
.24019
.24357

.20712
.21055
.21394
.21727
.22054

.18682
.19011
.19337
.19658
.19974

.16855
.17170
.17483
.17791
.18095

.15211
.15512
.15810
.16105
.16396

.13731
.14017
.14302
.14583
.14862

.12399
.12671
.12941
.13209
.13475

.11199
.11457
.11713
.11968
.12220

.10119
.10362
.10605
.10847
.11086

.09146
.09376
.09605
.09833
.10061

.08269
.08486
.08702
.08918
.09133

.07479
.07683
.07887
.08090
.08293

.06767
.06958
.07150
.07342
.07534

.06125
.06304
.06485
.06665
.06846

.05546
.05714
.05883
.06053
.06223

.05024
.05181
.05340
.05499
.05659

.04553
.04700
.04848
.04998
.05149

35
35
35
35
35

0
1
2
3
4

.19252
.19434
.19808
.20193
.20585

.16647
.16808
.17159
.17522
.17892

.14406
.14549
.14876
.15214
.15561

.12478
.12602
.12906
.13220
.13543

.10818
.10925
.11205
.11496
.11795

.09388
.09478
.09736
.10004
.10280

.08154
.08230
.08466
.08712
.08966

.07091
.07152
.07368
.07593
.07826

.06172
.06221
.06418
.06623
.06837

.05378
.05417
.05595
.05782
.05977

.04692
.04720
.04882
.05052
.05230

.04098
.04117
.04264
.04418
.04580

.03584
.03595
.03727
.03868
.04014

.03138
.03142
.03262
.03389
.03522

.02751
.02749
.02857
.02972
.03092

.02415
.02408
.02505
.02609
.02718

.02123
.02112
.02199
.02293
.02391

.01869
.01854
.01932
.02017
.02106

.01647
.01629
.01700
.01776
.01856

.01454
.01434
.01497
.01565
.01638

35
35
35
35
35

5
6
7
8
9

.20985
.21390
.21801
.22217
.22638

.18269
.18652
.19042
.19436
.19836

.15915
.16275
.16641
.17013
.17391

.13873
.14209
.14552
.14901
.15256

.12101
.12414
.12734
.13059
.13390

.10563
.10853
.11150
.11452
.11760

.09227
.09495
.09769
.10049
.10335

.08066
.08313
.08565
.08824
.09088

.07057
.07283
.07515
.07753
.07997

.06178
.06385
.06599
.06817
.07042

.05413
.05603
.05798
.05999
.06205

.04747
.04920
.05099
.05282
.05471

.04167
.04324
.04487
.04655
.04828

.03660
.03803
.03952
.04105
.04264

.03218
.03348
.03484
.03623
.03768

.02832
.02950
.03073
.03201
.03333

.02494
.02602
.02714
.02830
.02950

.02199
.02297
.02398
.02504
.02613

.01941
.02029
.02121
.02217
.02317

.01715
.01795
.01878
.01965
.02056

35
35
35
35
35

10
11
12
13
14

.23063
.23493
.23926
.24361
.24798

.20241
.20651
.21064
.21481
.21899

.17774
.18162
.18554
.18950
.19347

.15616
.15981
.16352
.16725
.17102

.13728
.14070
.14418
.14769
.15124

.12075
.12395
.12720
.13049
.13381

.10627
.10925
.11228
.11535
.11846

.09359
.09635
.09917
.10203
.10492

.08247
.08503
.08764
.09029
.09298

.07273
.07508
.07750
.07995
.08244

.06417
.06634
.06857
.07084
.07314

.05666
.05866
.06071
.06280
.06493

.05007
.05190
.05379
.05571
.05767

.04427
.04595
.04768
.04945
.05126

.03917
.04072
.04230
.04393
.04559

.03469
.03610
.03756
.03905
.04057

.03074
.03203
.03336
.03473
.03613

.02727
.02845
.02966
.03092
.03220

.02421
.02528
.02639
.02754
.02871

.02151
.02249
.02350
.02455
.02563

35
35
35
35
35

15
16
17
18
19

.25234
.25671
.26107
.26543
.26979

.22318
.22737
.23156
.23576
.23997

.19747
.20147
.20547
.20949
.21352

.17480
.17859
.18240
.18622
.19006

.15480
.15838
.16198
.16560
.16924

.13716
.14053
.14392
.14733
.15076

.12159
.12474
.12792
.13113
.13436

.10784
.11079
.11376
.11676
.11979

.09570
.09844
.10121
.10401
.10685

.08496
.08751
.09009
.09270
.09535

.07548
.07784
.08024
.08266
.08512

.06709
.06928
.07149
.07374
.07603

.05966
.06169
.06374
.06582
.06794

.05310
.05496
.05685
.05878
.06075

.04728
.04900
.05074
.05252
.05434

.04212
.04371
.04532
.04696
.04863

.03756
.03901
.04049
.04200
.04355

.03351
.03484
.03620
.03760
.03902

.02991
.03114
.03239
.03367
.03498

.02673
.02785
.02900
.03017
.03138

31

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

35
35
35
35
35

20
21
22
23
24

.27416
.27851
.28286
.28719
.29150

.24418
.24840
.25261
.25681
.26100

.21756
.22162
.22567
.22972
.23376

.19392
.19779
.20167
.20555
.20943

.17290
.17659
.18028
.18398
.18769

.15423
.15771
.16122
.16473
.16826

.13762
.14091
.14422
.14755
.15089

.12285
.12595
.12906
.13220
.13536

.10972
.11262
.11554
.11850
.12147

.09803
.10074
.10348
.10625
.10905

.08762
.09015
.09272
.09531
.09793

.07835
.08071
.08311
.08553
.08798

.07010
.07230
.07452
.07678
.07907

.06275
.06478
.06686
.06896
.07110

.05619
.05808
.06001
.06196
.06395

.05035
.05210
.05388
.05570
.05755

.04513
.04675
.04841
.05009
.05181

.04048
.04198
.04351
.04507
.04667

.03633
.03771
.03913
.04057
.04205

.03262
.03390
.03520
.03654
.03791

35
35
35
35
35

25
26
27
28
29

.29579
.30004
.30426
.30843
.31254

.26518
.26932
.27344
.27752
.28155

.23780
.24181
.24581
.24977
.25369

.21331
.21717
.22102
.22485
.22864

.19140
.19510
.19880
.20247
.20612

.17179
.17533
.17886
.18237
.18587

.15424
.15760
.16096
.16432
.16765

.13853
.14172
.14490
.14809
.15127

.12447
.12747
.13049
.13351
.13653

.11186
.11470
.11755
.12040
.12326

.10058
.10324
.10592
.10862
.11131

.09046
.09296
.09548
.09802
.10056

.08139
.08374
.08610
.08848
.09088

.07326
.07546
.07767
.07991
.08216

.06597
.06802
.07009
.07219
.07430

.05943
.06134
.06328
.06524
.06721

.05356
.05534
.05715
.05898
.06083

.04830
.04995
.05164
.05335
.05508

.04357
.04511
.04668
.04827
.04989

.03932
.04075
.04221
.04369
.04520

35
35
35
35
35

30
31
32
33
34

.31660
.32058
.32449
.32832
.33207

.28552
.28943
.29328
.29705
.30075

.25756
.26138
.26513
.26883
.27245

.23239
.23609
.23975
.24334
.24687

.20974
.21331
.21684
.22032
.22375

.18934
.19278
.19618
.19953
.20284

.17097
.17427
.17753
.18075
.18393

.15443
.15758
.16069
.16378
.16683

.13953
.14253
.14550
.14845
.15137

.12611
.12895
.13178
.13459
.13737

.11401
.11670
.11939
.12206
.12471

.10311
.10565
.10819
.11073
.11324

.09328
.09568
.09808
.10048
.10287

.08441
.08668
.08894
.09121
.09347

.07642
.07855
.08069
.08282
.08496

.06921
.07121
.07322
.07523
.07725

.06270
.06458
.06647
.06837
.07027

.05682
.05859
.06036
.06215
.06394

.05152
.05317
.05484
.05651
.05820

.04673
.04828
.04984
.05141
.05300

35
36
36
36
36

35
0
1
2
3

.33572
.19300
.19477
.19853
.20241

.30437
.16694
.16851
.17205
.17570

.27600
.14453
.14591
.14920
.15261

.25034
.12523
.12643
.12949
.13266

.22711
.10862
.10964
.11247
.11540

.20610
.09431
.09517
.09776
.10047

.18707
.08196
.08267
.08505
.08753

.16985
.07131
.07188
.07405
.07633

.15425
.06211
.06256
.06453
.06661

.14013
.05415
.05449
.05629
.05819

.12733
.04727
.04751
.04915
.05087

.11574
.04132
.04147
.04295
.04451

.10524
.03616
.03623
.03757
.03899

.09572
.03168
.03169
.03290
.03418

.08709
.02780
.02775
.02884
.03000

.07927
.02443
.02432
.02530
.02635

.07217
.02149
.02134
.02223
.02318

.06573
.01894
.01875
.01955
.02040

.05989
.01671
.01649
.01721
.01798

.05459
.01477
.01452
.01517
.01586

36
36
36
36
36

4
5
6
7
8

.20637
.21040
.21450
.21865
.22285

.17943
.18324
.18711
.19104
.19503

.15611
.15968
.16332
.16703
.17079

.13592
.13925
.14265
.14612
.14965

.11842
.12152
.12469
.12792
.13121

.10326
.10612
.10906
.11206
.11512

.09010
.09274
.09545
.09823
.10107

.07869
.08112
.08361
.08617
.08879

.06877
.07100
.07329
.07565
.07806

.06016
.06220
.06430
.06646
.06868

.05267
.05453
.05645
.05843
.06047

.04615
.04785
.04960
.05141
.05328

.04048
.04202
.04362
.04528
.04698

.03553
.03694
.03839
.03990
.04146

.03122
.03250
.03382
.03520
.03662

.02746
.02862
.02982
.03108
.03237

.02418
.02523
.02632
.02746
.02864

.02131
.02226
.02325
.02429
.02536

.01880
.01966
.02056
.02150
.02248

.01660
.01738
.01820
.01905
.01994

36
36
36
36
36

9
10
11
12
13

.22711
.23141
.23576
.24016
.24457

.19908
.20318
.20733
.21153
.21576

.17461
.17849
.18243
.18641
.19043

.15324
.15690
.16060
.16436
.16816

.13457
.13799
.14147
.14500
.14857

.11825
.12144
.12469
.12799
.13134

.10397
.10694
.10996
.11304
.11617

.09148
.09423
.09704
.09990
.10281

.08054
.08308
.08568
.08834
.09104

.07096
.07331
.07571
.07816
.08067

.06257
.06472
.06694
.06920
.07152

.05521
.05719
.05922
.06131
.06345

.04875
.05056
.05244
.05436
.05632

.04308
.04474
.04646
.04823
.05003

.03810
.03962
.04119
.04282
.04448

.03372
.03511
.03655
.03804
.03957

.02987
.03114
.03246
.03382
.03522

.02648
.02764
.02885
.03009
.03138

.02350
.02456
.02566
.02680
.02797

.02087
.02184
.02284
.02388
.02496

36
36
36
36
36

14
15
16
17
18

.24901
.25344
.25788
.26233
.26677

.22000
.22426
.22853
.23280
.23708

.19447
.19853
.20260
.20669
.21078

.17199
.17583
.17970
.18358
.18748

.15218
.15581
.15946
.16313
.16682

.13472
.13813
.14156
.14502
.14851

.11933
.12252
.12574
.12899
.13226

.10576
.10874
.11174
.11478
.11785

.09378
.09655
.09935
.10219
.10505

.08321
.08578
.08839
.09102
.09370

.07387
.07626
.07867
.08112
.08361

.06562
.06783
.07006
.07234
.07464

.05833
.06037
.06243
.06454
.06667

.05188
.05376
.05567
.05761
.05959

.04618
.04791
.04967
.05146
.05329

.04113
.04272
.04434
.04599
.04768

.03665
.03812
.03961
.04113
.04268

.03269
.03403
.03540
.03680
.03824

.02918
.03041
.03167
.03296
.03427

.02606
.02719
.02835
.02953
.03074

36
36
36
36
36

19
20
21
22
23

.27122
.27568
.28013
.28458
.28902

.24138
.24568
.25000
.25431
.25862

.21490
.21903
.22318
.22734
.23149

.19140
.19535
.19931
.20329
.20728

.17054
.17429
.17806
.18185
.18566

.15202
.15557
.15914
.16274
.16635

.13557
.13891
.14229
.14568
.14911

.12095
.12409
.12727
.13047
.13370

.10796
.11090
.11388
.11689
.11993

.09641
.09915
.10194
.10476
.10762

.08613
.08869
.09130
.09394
.09661

.07699
.07937
.08180
.08426
.08676

.06885
.07107
.07333
.07562
.07795

.06160
.06366
.06576
.06790
.07007

.05515
.05706
.05901
.06099
.06301

.04940
.05117
.05297
.05481
.05669

.04427
.04591
.04758
.04928
.05103

.03970
.04121
.04275
.04433
.04595

.03563
.03701
.03844
.03990
.04140

.03199
.03327
.03458
.03594
.03732

36
36
36
36
36

24
25
26
27
28

.29345
.29786
.30224
.30659
.31090

.26293
.26722
.27149
.27574
.27996

.23565
.23980
.24394
.24807
.25216

.21127
.21526
.21925
.22323
.22718

.18947
.19330
.19712
.20094
.20474

.16998
.17363
.17727
.18092
.18457

.15255
.15601
.15948
.16295
.16643

.13695
.14023
.14352
.14682
.15012

.12299
.12608
.12919
.13232
.13545

.11050
.11341
.11634
.11929
.12226

.09931
.10205
.10481
.10759
.11038

.08930
.09186
.09445
.09706
.09970

.08032
.08272
.08515
.08760
.09008

.07228
.07452
.07679
.07909
.08142

.06507
.06716
.06928
.07144
.07362

.05860
.06055
.06254
.06455
.06659

.05281
.05462
.05647
.05835
.06026

.04760
.04929
.05101
.05277
.05455

.04294
.04450
.04611
.04774
.04940

.03874
.04020
.04169
.04321
.04476

36
36
36
36
36

29
30
31
32
33

.31516
.31936
.32350
.32756
.33155

.28413
.28825
.29232
.29632
.30025

.25622
.26024
.26421
.26812
.27197

.23111
.23501
.23886
.24266
.24641

.20852
.21228
.21600
.21968
.22331

.18819
.19180
.19538
.19892
.20242

.16989
.17334
.17677
.18017
.18354

.15342
.15671
.15998
.16324
.16646

.13858
.14171
.14483
.14793
.15102

.12522
.12819
.13115
.13411
.13704

.11319
.11600
.11880
.12161
.12440

.10234
.10500
.10765
.11031
.11296

.09257
.09507
.09758
.10009
.10260

.08376
.08611
.08848
.09085
.09322

.07581
.07803
.08025
.08249
.08473

.06865
.07073
.07282
.07493
.07704

.06219
.06414
.06610
.06808
.07007

.05635
.05818
.06002
.06188
.06376

.05109
.05280
.05453
.05627
.05803

.04634
.04793
.04955
.05119
.05284

32

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

36
36
36
37
37

34
35
36
0
1

.33546
.33929
.34302
.19346
.19518

.30411
.30789
.31159
.16740
.16892

.27576
.27947
.28310
.14498
.14631

.25010
.25373
.25728
.12568
.12683

.22689
.23041
.23387
.10905
.11003

.20588
.20929
.21264
.09473
.09554

.18687
.19016
.19339
.08237
.08303

.16966
.17282
.17593
.07170
.07223

.15407
.15710
.16009
.06248
.06289

.13996
.14285
.14572
.05452
.05481

.12718
.12994
.13267
.04762
.04782

.11560
.11822
.12083
.04165
.04176

.10510
.10760
.11008
.03648
.03651

.09559
.09796
.10032
.03199
.03195

.08697
.08921
.09145
.02809
.02799

.07916
.08128
.08339
.02470
.02455

.07207
.07407
.07607
.02175
.02156

.06564
.06753
.06942
.01919
.01896

.05980
.06159
.06337
.01695
.01669

.05451
.05619
.05788
.01499
.01471

37
37
37
37
37

2
3
4
5
6

.19897
.20288
.20687
.21093
.21506

.17248
.17616
.17992
.18376
.18767

.14963
.15307
.15659
.16020
.16387

.12991
.13310
.13639
.13975
.14319

.11287
.11583
.11888
.12201
.12521

.09815
.10088
.10370
.10660
.10956

.08543
.08794
.09053
.09320
.09594

.07442
.07672
.07910
.08155
.08408

.06488
.06698
.06917
.07142
.07374

.05662
.05854
.06053
.06260
.06473

.04946
.05121
.05303
.05491
.05686

.04325
.04484
.04649
.04821
.04999

.03786
.03930
.04080
.04237
.04399

.03317
.03447
.03584
.03727
.03875

.02910
.03028
.03152
.03281
.03416

.02555
.02662
.02774
.02892
.03014

.02246
.02342
.02444
.02551
.02662

.01977
.02064
.02156
.02252
.02353

.01742
.01820
.01903
.01991
.02083

.01536
.01607
.01682
.01762
.01845

37
37
37
37
37

7
8
9
10
11

.21925
.22350
.22780
.23216
.23656

.19164
.19567
.19977
.20392
.20812

.16761
.17142
.17529
.17922
.18320

.14670
.15027
.15390
.15760
.16136

.12848
.13181
.13521
.13868
.14220

.11260
.11570
.11887
.12210
.12540

.09875
.10163
.10457
.10758
.11065

.08667
.08933
.09205
.09484
.09769

.07613
.07858
.08109
.08367
.08631

.06692
.06917
.07149
.07387
.07631

.05887
.06094
.06307
.06526
.06751

.05183
.05373
.05568
.05770
.05977

.04567
.04741
.04920
.05105
.05296

.04028
.04187
.04351
.04520
.04695

.03556
.03700
.03850
.04006
.04166

.03141
.03273
.03411
.03553
.03700

.02778
.02898
.03023
.03153
.03288

.02459
.02569
.02683
.02801
.02924

.02179
.02278
.02382
.02491
.02603

.01932
.02023
.02118
.02217
.02319

37
37
37
37
37

12
13
14
15
16

.24101
.24549
.24999
.25449
.25900

.21237
.21666
.22097
.22530
.22963

.18724
.19132
.19542
.19955
.20369

.16517
.16903
.17291
.17683
.18076

.14579
.14942
.15308
.15677
.16049

.12875
.13216
.13560
.13907
.14256

.11378
.11696
.12017
.12342
.12670

.10060
.10357
.10657
.10960
.11267

.08901
.09176
.09456
.09738
.10024

.07881
.08136
.08395
.08657
.08923

.06982
.07218
.07458
.07701
.07948

.06190
.06408
.06629
.06855
.07083

.05492
.05692
.05897
.06105
.06317

.04876
.05060
.05249
.05441
.05636

.04332
.04502
.04675
.04852
.05032

.03851
.04007
.04167
.04330
.04496

.03427
.03570
.03717
.03867
.04019

.03052
.03183
.03318
.03455
.03596

.02720
.02840
.02964
.03090
.03219

.02426
.02536
.02650
.02765
.02884

37
37
37
37
37

17
18
19
20
21

.26352
.26805
.27258
.27713
.28168

.23398
.23834
.24272
.24712
.25153

.20785
.21202
.21622
.22044
.22468

.18471
.18869
.19269
.19672
.20078

.16423
.16800
.17180
.17563
.17949

.14609
.14964
.15323
.15686
.16052

.13001
.13336
.13674
.14016
.14361

.11577
.11890
.12207
.12529
.12854

.10313
.10606
.10903
.11205
.11510

.09193
.09466
.09743
.10025
.10311

.08198
.08453
.08711
.08974
.09241

.07316
.07552
.07792
.08037
.08286

.06532
.06751
.06974
.07201
.07433

.05835
.06038
.06245
.06456
.06672

.05216
.05403
.05595
.05791
.05991

.04665
.04838
.05015
.05197
.05383

.04176
.04335
.04499
.04666
.04838

.03740
.03887
.04038
.04193
.04352

.03351
.03487
.03626
.03769
.03916

.03005
.03130
.03258
.03390
.03526

37
37
37
37
37

22
23
24
25
26

.28623
.29078
.29532
.29985
.30435

.25594
.26036
.26477
.26919
.27358

.22894
.23320
.23747
.24173
.24599

.20485
.20894
.21304
.21715
.22126

.18337
.18728
.19120
.19513
.19907

.16421
.16792
.17165
.17540
.17916

.14710
.15061
.15416
.15772
.16130

.13183
.13515
.13850
.14187
.14526

.11819
.12132
.12447
.12766
.13087

.10601
.10894
.11191
.11492
.11795

.09512
.09788
.10066
.10348
.10634

.08540
.08797
.09058
.09323
.09591

.07670
.07910
.08154
.08402
.08653

.06892
.07116
.07344
.07575
.07811

.06195
.06404
.06616
.06833
.07053

.05572
.05766
.05964
.06166
.06371

.05015
.05195
.05379
.05567
.05758

.04515
.04682
.04853
.05028
.05206

.04067
.04222
.04381
.04543
.04710

.03666
.03809
.03957
.04108
.04262

37
37
37
37
37

27
28
29
30
31

.30883
.31328
.31768
.32202
.32631

.27796
.28231
.28662
.29089
.29511

.25024
.25447
.25867
.26283
.26695

.22536
.22944
.23351
.23754
.24154

.20301
.20694
.21085
.21475
.21861

.18293
.18669
.19045
.19419
.19791

.16489
.16848
.17207
.17565
.17921

.14868
.15209
.15551
.15893
.16234

.13410
.13734
.14059
.14384
.14709

.12100
.12407
.12715
.13023
.13331

.10921
.11211
.11502
.11794
.12087

.09861
.10134
.10409
.10685
.10962

.08908
.09164
.09423
.09684
.09945

.08049
.08290
.08534
.08779
.09026

.07276
.07502
.07731
.07962
.08194

.06580
.06792
.07007
.07223
.07442

.05953
.06152
.06353
.06556
.06761

.05389
.05574
.05762
.05952
.06145

.04880
.05052
.05228
.05407
.05587

.04421
.04582
.04746
.04913
.05082

37
37
37
37
37

32
33
34
35
36

.33054
.33469
.33876
.34275
.34665

.29926
.30336
.30738
.31133
.31519

.27102
.27503
.27897
.28285
.28666

.24550
.24940
.25325
.25704
.26076

.22244
.22622
.22996
.23364
.23726

.20159
.20525
.20886
.21242
.21594

.18275
.18627
.18975
.19318
.19658

.16572
.16909
.17243
.17573
.17900

.15032
.15354
.15673
.15990
.16304

.13639
.13946
.14251
.14554
.14854

.12379
.12671
.12961
.13251
.13538

.11239
.11516
.11792
.12068
.12341

.10207
.10470
.10732
.10993
.11254

.09273
.09522
.09770
.10018
.10266

.08428
.08662
.08897
.09132
.09367

.07662
.07883
.08105
.08328
.08550

.06968
.07177
.07386
.07597
.07807

.06340
.06536
.06734
.06932
.07132

.05770
.05955
.06141
.06328
.06516

.05254
.05427
.05602
.05779
.05957

37
38
38
38
38

37
0
1
2
3

.35046
.19391
.19558
.19939
.20332

.31897
.16784
.16932
.17290
.17660

.29038
.14542
.14670
.15004
.15350

.26441
.12611
.12721
.13031
.13353

.24082
.10948
.11040
.11326
.11625

.21939
.09514
.09590
.09853
.10128

.19992
.08277
.08338
.08579
.08832

.18222
.07209
.07256
.07477
.07709

.16614
.06286
.06321
.06522
.06734

.15152
.05488
.05512
.05695
.05888

.13822
.04797
.04811
.04978
.05154

.12613
.04198
.04204
.04355
.04515

.11513
.03680
.03678
.03814
.03960

.10512
.03229
.03221
.03344
.03476

.09602
.02838
.02824
.02935
.03055

.08773
.02498
.02479
.02579
.02687

.08018
.02202
.02178
.02269
.02367

.07331
.01944
.01917
.01998
.02087

.06705
.01718
.01689
.01762
.01842

.06135
.01522
.01490
.01556
.01628

38
38
38
38
38

4
5
6
7
8

.20734
.21144
.21560
.21983
.22411

.18039
.18426
.18820
.19221
.19628

.15705
.16069
.16440
.16818
.17202

.13684
.14024
.14371
.14725
.15085

.11932
.12248
.12571
.12901
.13238

.10413
.10705
.11005
.11312
.11625

.09094
.09364
.09641
.09925
.10216

.07949
.08198
.08453
.08716
.08985

.06955
.07183
.07417
.07659
.07907

.06090
.06299
.06514
.06736
.06965

.05338
.05528
.05726
.05929
.06139

.04683
.04857
.05037
.05224
.05416

.04112
.04271
.04435
.04606
.04782

.03614
.03759
.03909
.04065
.04226

.03180
.03312
.03448
.03590
.03738

.02801
.02921
.03045
.03174
.03309

.02470
.02578
.02691
.02809
.02932

.02180
.02279
.02381
.02489
.02600

.01927
.02016
.02109
.02207
.02308

.01704
.01785
.01870
.01959
.02051

33

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

38
38
38
38
38

9
10
11
12
13

.22846
.23286
.23732
.24182
.24636

.20042
.20462
.20887
.21318
.21752

.17593
.17991
.18394
.18803
.19217

.15453
.15828
.16208
.16595
.16986

.13582
.13933
.14291
.14654
.15023

.11946
.12274
.12608
.12949
.13294

.10514
.10819
.11131
.11448
.11771

.09261
.09544
.09833
.10129
.10430

.08162
.08424
.08692
.08967
.09247

.07200
.07442
.07690
.07944
.08203

.06356
.06578
.06807
.07042
.07282

.05615
.05820
.06031
.06247
.06469

.04964
.05153
.05347
.05546
.05751

.04393
.04565
.04744
.04927
.05116

.03890
.04049
.04212
.04381
.04554

.03448
.03593
.03743
.03898
.04057

.03059
.03192
.03329
.03471
.03618

.02717
.02838
.02963
.03094
.03228

.02415
.02525
.02640
.02760
.02883

.02148
.02249
.02354
.02464
.02576

38
38
38
38
38

14
15
16
17
18

.25092
.25549
.26007
.26466
.26926

.22190
.22629
.23069
.23511
.23955

.19633
.20052
.20473
.20896
.21321

.17381
.17778
.18178
.18580
.18985

.15395
.15770
.16148
.16529
.16913

.13644
.13997
.14352
.14711
.15074

.12099
.12429
.12763
.13101
.13442

.10735
.11044
.11356
.11672
.11992

.09531
.09819
.10110
.10405
.10704

.08467
.08734
.09006
.09280
.09559

.07526
.07775
.08027
.08282
.08542

.06695
.06925
.07158
.07396
.07637

.05959
.06172
.06388
.06608
.06832

.05308
.05504
.05704
.05907
.06115

.04732
.04912
.05097
.05285
.05476

.04221
.04387
.04557
.04730
.04908

.03768
.03921
.04077
.04237
.04401

.03366
.03507
.03651
.03798
.03949

.03009
.03138
.03271
.03406
.03545

.02692
.02811
.02933
.03057
.03185

38
38
38
38
38

19
20
21
22
23

.27388
.27851
.28316
.28781
.29246

.24401
.24849
.25299
.25750
.26202

.21749
.22179
.22612
.23047
.23483

.19393
.19804
.20219
.20635
.21054

.17300
.17691
.18086
.18483
.18883

.15440
.15811
.16185
.16562
.16943

.13787
.14136
.14490
.14847
.15207

.12316
.12645
.12978
.13315
.13655

.11008
.11316
.11629
.11946
.12266

.09843
.10132
.10425
.10722
.11024

.08806
.09076
.09350
.09628
.09911

.07883
.08134
.08390
.08650
.08914

.07060
.07294
.07532
.07775
.08022

.06327
.06544
.06765
.06991
.07222

.05673
.05874
.06080
.06290
.06505

.05089
.05276
.05467
.05662
.05862

.04569
.04741
.04918
.05099
.05285

.04104
.04263
.04427
.04595
.04768

.03688
.03836
.03987
.04143
.04303

.03317
.03453
.03593
.03737
.03886

38
38
38
38
38

24
25
26
27
28

.29711
.30175
.30638
.31099
.31556

.26655
.27107
.27559
.28009
.28458

.23921
.24359
.24797
.25234
.25670

.21475
.21896
.22319
.22741
.23163

.19286
.19690
.20095
.20501
.20906

.17326
.17711
.18098
.18487
.18876

.15571
.15937
.16306
.16676
.17048

.13999
.14346
.14696
.15048
.15402

.12591
.12919
.13250
.13584
.13919

.11329
.11638
.11951
.12266
.12584

.10198
.10489
.10783
.11080
.11380

.09183
.09456
.09733
.10013
.10296

.08273
.08529
.08789
.09052
.09318

.07457
.07696
.07939
.08186
.08436

.06724
.06948
.07175
.07406
.07641

.06066
.06275
.06487
.06704
.06924

.05475
.05670
.05868
.06070
.06276

.04944
.05125
.05310
.05499
.05692

.04467
.04635
.04808
.04984
.05164

.04038
.04194
.04355
.04519
.04687

38
38
38
38
38

29
30
31
32
33

.32010
.32459
.32903
.33341
.33772

.28903
.29344
.29780
.30212
.30637

.26104
.26534
.26961
.27383
.27799

.23583
.24000
.24415
.24825
.25231

.21311
.21714
.22115
.22512
.22906

.19264
.19652
.20037
.20420
.20800

.17419
.17790
.18160
.18528
.18893

.15756
.16110
.16463
.16815
.17166

.14256
.14593
.14930
.15266
.15601

.12903
.13223
.13543
.13863
.14183

.11682
.11985
.12289
.12594
.12898

.10581
.10867
.11155
.11444
.11733

.09587
.09857
.10129
.10403
.10677

.08689
.08944
.09201
.09459
.09718

.07879
.08119
.08361
.08604
.08849

.07147
.07372
.07600
.07830
.08061

.06485
.06697
.06911
.07127
.07345

.05887
.06086
.06287
.06490
.06696

.05347
.05533
.05722
.05913
.06106

.04858
.05032
.05209
.05388
.05570

38
38
38
38
38

34
35
36
37
38

.34196
.34611
.35019
.35417
.35805

.31055
.31467
.31871
.32266
.32652

.28210
.28615
.29012
.29402
.29783

.25632
.26027
.26416
.26798
.27172

.23295
.23680
.24058
.24431
.24797

.21177
.21549
.21916
.22278
.22634

.19256
.19615
.19970
.20321
.20666

.17514
.17860
.18202
.18540
.18873

.15935
.16266
.16595
.16920
.17241

.14502
.14819
.15133
.15445
.15754

.13202
.13504
.13805
.14103
.14399

.12022
.12310
.12597
.12882
.13165

.10951
.11225
.11498
.11770
.12040

.09978
.10238
.10498
.10757
.11015

.09095
.09342
.09589
.09835
.10080

.08293
.08527
.08761
.08994
.09228

.07565
.07786
.08007
.08229
.08451

.06903
.07111
.07321
.07531
.07741

.06301
.06498
.06696
.06894
.07094

.05754
.05939
.06126
.06314
.06503

39
39
39
39
39

0
1
2
3
4

.19434
.19596
.19979
.20375
.20779

.16827
.16969
.17329
.17702
.18084

.14584
.14707
.15043
.15392
.15750

.12653
.12757
.13069
.13393
.13727

.10989
.11076
.11364
.11664
.11974

.09554
.09625
.09890
.10167
.10454

.08316
.08371
.08615
.08870
.09134

.07247
.07289
.07511
.07745
.07988

.06322
.06352
.06555
.06769
.06992

.05523
.05542
.05727
.05922
.06126

.04831
.04840
.05008
.05186
.05372

.04231
.04232
.04384
.04546
.04715

.03711
.03704
.03842
.03989
.04143

.03259
.03246
.03370
.03504
.03644

.02867
.02848
.02960
.03081
.03209

.02525
.02501
.02603
.02713
.02828

.02228
.02200
.02292
.02391
.02495

.01969
.01937
.02020
.02109
.02204

.01742
.01708
.01783
.01863
.01949

.01545
.01508
.01575
.01648
.01726

39
39
39
39
39

5
6
7
8
9

.21192
.21611
.22038
.22470
.22909

.18474
.18871
.19276
.19687
.20104

.16116
.16490
.16871
.17259
.17655

.14070
.14420
.14777
.15142
.15514

.12293
.12619
.12953
.13293
.13641

.10749
.11052
.11362
.11679
.12003

.09407
.09686
.09974
.10268
.10570

.08239
.08497
.08762
.09035
.09314

.07222
.07460
.07704
.07955
.08214

.06337
.06555
.06779
.07011
.07249

.05565
.05764
.05971
.06183
.06403

.04892
.05074
.05263
.05458
.05660

.04304
.04471
.04644
.04822
.05007

.03791
.03943
.04101
.04264
.04434

.03342
.03480
.03625
.03774
.03930

.02949
.03075
.03207
.03344
.03486

.02605
.02720
.02840
.02965
.03095

.02304
.02409
.02518
.02632
.02750

.02040
.02135
.02234
.02338
.02446

.01808
.01895
.01985
.02079
.02178

39
39
39
39
39

10
11
12
13
14

.23354
.23804
.24260
.24719
.25181

.20529
.20959
.21395
.21835
.22278

.18057
.18465
.18879
.19298
.19720

.15892
.16278
.16669
.17066
.17466

.13997
.14359
.14727
.15100
.15478

.12335
.12674
.13019
.13370
.13725

.10879
.11194
.11517
.11845
.12177

.09601
.09894
.10195
.10500
.10810

.08479
.08752
.09030
.09314
.09603

.07494
.07746
.08004
.08268
.08537

.06629
.06862
.07100
.07345
.07593

.05868
.06082
.06303
.06529
.06759

.05199
.05396
.05599
.05808
.06020

.04610
.04791
.04978
.05170
.05366

.04091
.04257
.04429
.04606
.04787

.03633
.03786
.03944
.04106
.04273

.03230
.03370
.03515
.03664
.03817

.02874
.03002
.03135
.03272
.03413

.02559
.02677
.02799
.02924
.03054

.02281
.02389
.02500
.02616
.02735

39
39
39
39
39

15
16
17
18
19

.25644
.26109
.26575
.27042
.27512

.22723
.23170
.23619
.24070
.24524

.20145
.20572
.21002
.21434
.21870

.17869
.18275
.18684
.19096
.19512

.15859
.16243
.16630
.17021
.17416

.14083
.14445
.14810
.15179
.15553

.12513
.12853
.13196
.13543
.13895

.11125
.11442
.11764
.12090
.12421

.09896
.10193
.10494
.10799
.11108

.08809
.09085
.09365
.09650
.09940

.07846
.08103
.08364
.08629
.08899

.06993
.07231
.07473
.07720
.07971

.06237
.06457
.06682
.06911
.07145

.05566
.05770
.05978
.06190
.06407

.04971
.05160
.05352
.05548
.05749

.04443
.04617
.04794
.04976
.05162

.03974
.04134
.04298
.04465
.04637

.03557
.03704
.03855
.04010
.04169

.03186
.03322
.03461
.03603
.03750

.02856
.02981
.03109
.03240
.03376

34

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

39
39
39
39
39

20
21
22
23
24

.27983
.28456
.28931
.29406
.29882

.24980
.25439
.25899
.26361
.26824

.22308
.22750
.23194
.23640
.24088

.19931
.20354
.20779
.21208
.21638

.17815
.18218
.18624
.19033
.19445

.15930
.16313
.16699
.17088
.17481

.14252
.14613
.14979
.15348
.15721

.12756
.13097
.13442
.13791
.14144

.11423
.11743
.12068
.12397
.12730

.10235
.10535
.10839
.11149
.11463

.09174
.09455
.09741
.10031
.10326

.08228
.08490
.08757
.09029
.09305

.07384
.07628
.07877
.08131
.08390

.06629
.06857
.07089
.07326
.07568

.05955
.06167
.06383
.06604
.06830

.05353
.05549
.05750
.05956
.06166

.04814
.04996
.05183
.05374
.05570

.04333
.04501
.04674
.04852
.05034

.03901
.04057
.04218
.04383
.04552

.03515
.03660
.03808
.03961
.04118

39
39
39
39
39

25
26
27
28
29

.30357
.30831
.31305
.31775
.32243

.27288
.27751
.28214
.28675
.29134

.24537
.24987
.25436
.25885
.26332

.22071
.22505
.22939
.23373
.23807

.19860
.20276
.20694
.21112
.21530

.17877
.18275
.18675
.19075
.19477

.16097
.16477
.16858
.17241
.17625

.14501
.14861
.15223
.15588
.15954

.13068
.13408
.13752
.14099
.14447

.11781
.12103
.12428
.12756
.13086

.10625
.10928
.11235
.11545
.11858

.09587
.09872
.10161
.10453
.10749

.08653
.08921
.09193
.09468
.09747

.07814
.08066
.08321
.08580
.08842

.07060
.07295
.07534
.07777
.08024

.06381
.06601
.06825
.07053
.07285

.05771
.05976
.06186
.06399
.06616

.05221
.05413
.05608
.05808
.06011

.04726
.04905
.05087
.05274
.05464

.04280
.04447
.04617
.04791
.04969

39
39
39
39
39

30
31
32
33
34

.32706
.33165
.33618
.34065
.34505

.29589
.30041
.30487
.30928
.31363

.26777
.27218
.27655
.28087
.28514

.24238
.24667
.25092
.25513
.25930

.21946
.22361
.22773
.23182
.23587

.19877
.20276
.20674
.21069
.21460

.18008
.18392
.18773
.19154
.19531

.16321
.16687
.17053
.17417
.17780

.14796
.15145
.15495
.15843
.16191

.13418
.13750
.14083
.14416
.14748

.12172
.12488
.12804
.13121
.13438

.11046
.11345
.11645
.11946
.12248

.10028
.10310
.10595
.10880
.11167

.09107
.09374
.09642
.09913
.10184

.08273
.08525
.08779
.09034
.09291

.07519
.07756
.07995
.08237
.08480

.06836
.07059
.07285
.07512
.07742

.06218
.06427
.06640
.06854
.07071

.05658
.05855
.06054
.06256
.06460

.05151
.05335
.05522
.05712
.05905

39
39
39
39
39

35
36
37
38
39

.34937
.35362
.35777
.36183
.36579

.31791
.32212
.32624
.33028
.33423

.28935
.29349
.29756
.30155
.30546

.26342
.26748
.27147
.27539
.27923

.23987
.24383
.24772
.25155
.25531

.21849
.22232
.22611
.22983
.23350

.19906
.20277
.20643
.21005
.21361

.18141
.18498
.18852
.19201
.19546

.16537
.16880
.17221
.17557
.17890

.15079
.15408
.15735
.16059
.16379

.13754
.14069
.14381
.14692
.15000

.12549
.12849
.13148
.13446
.13741

.11453
.11739
.12025
.12309
.12591

.10456
.10729
.11000
.11271
.11541

.09550
.09808
.10067
.10325
.10582

.08724
.08970
.09215
.09461
.09706

.07973
.08206
.08439
.08672
.08905

.07289
.07509
.07730
.07952
.08173

.06667
.06874
.07084
.07294
.07504

.06099
.06296
.06494
.06693
.06892

40
40
40
40
40

0
1
2
3
4

.19476
.19633
.20017
.20415
.20822

.16869
.17006
.17367
.17742
.18127

.14626
.14743
.15081
.15431
.15792

.12694
.12792
.13106
.13433
.13769

.11029
.11110
.11400
.11703
.12015

.09593
.09658
.09925
.10204
.10493

.08354
.08404
.08649
.08906
.09173

.07284
.07320
.07544
.07780
.08025

.06359
.06383
.06587
.06803
.07028

.05558
.05571
.05757
.05955
.06160

.04865
.04868
.05037
.05217
.05405

.04264
.04259
.04412
.04576
.04747

.03742
.03730
.03869
.04018
.04173

.03289
.03271
.03396
.03531
.03673

.02896
.02871
.02985
.03107
.03236

.02553
.02524
.02627
.02737
.02854

.02254
.02221
.02314
.02414
.02521

.01994
.01958
.02041
.02132
.02228

.01766
.01728
.01803
.01885
.01972

.01568
.01527
.01594
.01668
.01748

40
40
40
40
40

5
6
7
8
9

.21238
.21660
.22090
.22526
.22969

.18520
.18920
.19328
.19742
.20164

.16161
.16538
.16923
.17315
.17714

.14114
.14467
.14828
.15196
.15571

.12336
.12665
.13002
.13346
.13698

.10791
.11097
.11410
.11730
.12059

.09448
.09730
.10020
.10318
.10623

.08278
.08539
.08807
.09083
.09366

.07260
.07500
.07748
.08002
.08264

.06373
.06594
.06821
.07056
.07297

.05600
.05802
.06011
.06226
.06449

.04925
.05110
.05302
.05500
.05704

.04336
.04505
.04680
.04862
.05050

.03821
.03976
.04136
.04302
.04474

.03371
.03512
.03658
.03810
.03968

.02977
.03105
.03239
.03378
.03522

.02632
.02749
.02871
.02997
.03129

.02330
.02436
.02547
.02662
.02783

.02064
.02161
.02262
.02367
.02478

.01831
.01919
.02011
.02107
.02208

40
40
40
40
40

10
11
12
13
14

.23418
.23873
.24334
.24798
.25266

.20593
.21028
.21468
.21914
.22362

.18120
.18533
.18952
.19376
.19804

.15954
.16344
.16740
.17142
.17548

.14057
.14424
.14797
.15175
.15558

.12394
.12737
.13087
.13442
.13802

.10936
.11256
.11583
.11915
.12252

.09656
.09954
.10258
.10568
.10883

.08533
.08809
.09092
.09380
.09674

.07546
.07801
.08063
.08331
.08604

.06678
.06914
.07157
.07405
.07658

.05915
.06133
.06357
.06587
.06821

.05244
.05444
.05651
.05863
.06080

.04653
.04837
.05027
.05223
.05423

.04132
.04301
.04476
.04656
.04841

.03672
.03828
.03989
.04155
.04324

.03267
.03410
.03557
.03710
.03866

.02909
.03040
.03175
.03316
.03459

.02593
.02713
.02837
.02966
.03098

.02313
.02423
.02537
.02655
.02776

40
40
40
40
40

15
16
17
18
19

.25735
.26206
.26678
.27153
.27630

.22813
.23267
.23722
.24180
.24641

.20234
.20668
.21104
.21543
.21985

.17957
.18369
.18784
.19203
.19625

.15945
.16335
.16728
.17125
.17527

.14166
.14534
.14905
.15280
.15661

.12594
.12939
.13288
.13642
.14000

.11203
.11526
.11853
.12185
.12522

.09971
.10273
.10579
.10890
.11206

.08881
.09162
.09448
.09738
.10034

.07915
.08177
.08443
.08713
.08989

.07059
.07302
.07549
.07801
.08057

.06300
.06525
.06754
.06988
.07227

.05627
.05835
.06047
.06264
.06485

.05029
.05221
.05417
.05618
.05824

.04498
.04675
.04857
.05042
.05233

.04026
.04190
.04357
.04529
.04705

.03607
.03757
.03912
.04070
.04233

.03233
.03372
.03514
.03660
.03811

.02901
.03029
.03160
.03294
.03433

40
40
40
40
40

20
21
22
23
24

.28109
.28591
.29074
.29559
.30045

.25105
.25572
.26042
.26513
.26986

.22432
.22882
.23335
.23790
.24248

.20052
.20483
.20918
.21355
.21796

.17933
.18344
.18759
.19177
.19599

.16046
.16436
.16830
.17228
.17630

.14364
.14733
.15106
.15484
.15866

.12864
.13212
.13565
.13922
.14284

.11527
.11854
.12187
.12523
.12865

.10335
.10641
.10953
.11270
.11592

.09270
.09557
.09850
.10147
.10450

.08320
.08588
.08862
.09141
.09425

.07471
.07721
.07977
.08238
.08504

.06713
.06946
.07184
.07427
.07676

.06035
.06252
.06473
.06700
.06933

.05429
.05630
.05836
.06048
.06264

.04886
.05073
.05265
.05462
.05663

.04401
.04574
.04752
.04935
.05123

.03966
.04127
.04292
.04461
.04636

.03577
.03725
.03878
.04036
.04198

40
40
40
40
40

25
26
27
28
29

.30531
.31017
.31502
.31986
.32466

.27461
.27936
.28410
.28884
.29356

.24708
.25169
.25630
.26092
.26552

.22239
.22684
.23130
.23576
.24022

.20024
.20451
.20880
.21310
.21741

.18036
.18445
.18856
.19269
.19682

.16252
.16641
.17034
.17428
.17824

.14650
.15020
.15393
.15769
.16147

.13212
.13562
.13916
.14273
.14632

.11919
.12250
.12585
.12924
.13265

.10758
.11070
.11386
.11706
.12029

.09714
.10007
.10306
.10608
.10913

.08775
.09051
.09331
.09616
.09904

.07930
.08189
.08453
.08720
.08992

.07170
.07413
.07660
.07911
.08167

.06486
.06713
.06945
.07181
.07420

.05870
.06082
.06299
.06520
.06745

.05316
.05513
.05716
.05923
.06134

.04816
.05000
.05190
.05383
.05581

.04365
.04537
.04714
.04895
.05079

35

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

40
40
40
40
40

30
31
32
33
34

.32944
.33417
.33885
.34348
.34804

.29826
.30291
.30753
.31210
.31661

.27010
.27465
.27917
.28365
.28809

.24467
.24910
.25350
.25787
.26220

.22171
.22599
.23026
.23450
.23870

.20096
.20508
.20920
.21330
.21737

.18220
.18617
.19013
.19407
.19800

.16526
.16905
.17284
.17663
.18040

.14993
.15355
.15718
.16080
.16442

.13608
.13952
.14298
.14644
.14989

.12355
.12682
.13010
.13340
.13670

.11221
.11531
.11843
.12156
.12470

.10195
.10488
.10784
.11081
.11379

.09266
.09543
.09823
.10104
.10387

.08425
.08687
.08951
.09217
.09485

.07664
.07910
.08159
.08411
.08665

.06974
.07206
.07440
.07678
.07918

.06349
.06566
.06788
.07011
.07238

.05782
.05987
.06194
.06405
.06619

.05268
.05460
.05656
.05854
.06055

40
40
40
40
40

35
36
37
38
39

.35253
.35694
.36127
.36551
.36965

.32106
.32543
.32973
.33395
.33808

.29246
.29678
.30102
.30519
.30927

.26648
.27071
.27487
.27897
.28299

.24287
.24699
.25105
.25506
.25900

.22141
.22541
.22936
.23326
.23710

.20190
.20576
.20959
.21337
.21711

.18416
.18788
.19158
.19524
.19885

.16802
.17161
.17516
.17869
.18218

.15335
.15678
.16020
.16359
.16695

.13999
.14328
.14656
.14981
.15304

.12784
.13098
.13411
.13723
.14033

.11678
.11978
.12277
.12575
.12871

.10672
.10956
.11241
.11526
.11809

.09755
.10026
.10297
.10568
.10838

.08920
.09177
.09434
.09692
.09950

.08160
.08403
.08647
.08893
.09138

.07467
.07697
.07929
.08162
.08395

.06835
.07053
.07272
.07493
.07715

.06259
.06465
.06673
.06882
.07093

40
41
41
41
41

40
0
1
2
3

.37369
.19516
.19667
.20054
.20454

.34211
.16910
.17040
.17404
.17781

.31327
.14666
.14777
.15117
.15470

.28693
.12734
.12826
.13142
.13470

.26286
.11068
.11143
.11435
.11740

.24087
.09632
.09691
.09959
.10240

.22078
.08392
.08436
.08682
.08941

.20241
.07320
.07351
.07576
.07814

.18563
.06394
.06412
.06618
.06836

.17028
.05592
.05600
.05787
.05986

.15624
.04898
.04896
.05066
.05248

.14340
.04296
.04285
.04440
.04605

.13166
.03773
.03755
.03895
.04046

.12091
.03319
.03295
.03422
.03558

.11108
.02924
.02895
.03009
.03133

.10208
.02580
.02546
.02650
.02762

.09384
.02281
.02243
.02336
.02438

.08629
.02019
.01978
.02062
.02154

.07938
.01791
.01747
.01823
.01906

.07304
.01591
.01545
.01613
.01689

41
41
41
41
41

4
5
6
7
8

.20863
.21282
.21707
.22140
.22580

.18168
.18563
.18967
.19378
.19796

.15833
.16205
.16584
.16972
.17367

.13809
.14157
.14513
.14876
.15248

.12054
.12378
.12710
.13050
.13397

.10532
.10832
.11140
.11456
.11780

.09210
.09487
.09772
.10066
.10366

.08061
.08317
.08580
.08851
.09130

.07063
.07297
.07540
.07790
.08047

.06194
.06409
.06632
.06862
.07099

.05437
.05634
.05839
.06050
.06268

.04778
.04958
.05145
.05339
.05540

.04203
.04368
.04539
.04716
.04900

.03702
.03852
.04008
.04170
.04339

.03263
.03400
.03543
.03691
.03845

.02880
.03005
.03135
.03270
.03411

.02545
.02658
.02777
.02901
.03029

.02252
.02355
.02463
.02575
.02693

.01995
.02088
.02186
.02289
.02396

.01769
.01854
.01943
.02037
.02135

41
41
41
41
41

9
10
11
12
13

.23026
.23479
.23939
.24404
.24874

.20221
.20654
.21093
.21538
.21989

.17770
.18180
.18597
.19021
.19450

.15627
.16014
.16408
.16809
.17215

.13752
.14115
.14486
.14863
.15247

.12112
.12451
.12798
.13152
.13512

.10675
.10991
.11315
.11646
.11983

.09416
.09710
.10011
.10320
.10634

.08312
.08584
.08864
.09151
.09444

.07344
.07596
.07855
.08121
.08393

.06494
.06726
.06966
.07212
.07464

.05747
.05961
.06182
.06410
.06643

.05091
.05288
.05492
.05702
.05917

.04514
.04695
.04882
.05076
.05275

.04005
.04172
.04344
.04522
.04706

.03558
.03711
.03869
.04033
.04202

.03164
.03303
.03449
.03599
.03755

.02816
.02944
.03077
.03215
.03358

.02509
.02626
.02748
.02875
.03006

.02237
.02345
.02457
.02573
.02694

41
41
41
41
41

14
15
16
17
18

.25346
.25821
.26298
.26777
.27258

.22443
.22899
.23358
.23820
.24285

.19883
.20319
.20759
.21201
.21646

.17626
.18041
.18458
.18880
.19305

.15635
.16027
.16422
.16822
.17225

.13877
.14246
.14619
.14996
.15378

.12325
.12671
.13022
.13377
.13736

.10954
.11278
.11606
.11939
.12276

.09742
.10044
.10351
.10662
.10978

.08670
.08951
.09237
.09528
.09823

.07721
.07983
.08249
.08519
.08795

.06881
.07124
.07371
.07623
.07879

.06138
.06362
.06591
.06825
.07063

.05478
.05686
.05898
.06114
.06335

.04894
.05086
.05282
.05482
.05687

.04375
.04552
.04733
.04918
.05108

.03914
.04078
.04245
.04416
.04591

.03505
.03656
.03809
.03967
.04129

.03141
.03280
.03422
.03567
.03717

.02818
.02945
.03076
.03210
.03348

41
41
41
41
41

19
20
21
22
23

.27742
.28229
.28719
.29211
.29705

.24753
.25224
.25700
.26178
.26658

.22096
.22550
.23008
.23469
.23934

.19734
.20168
.20607
.21050
.21497

.17633
.18047
.18466
.18888
.19316

.15764
.16157
.16554
.16956
.17363

.14101
.14471
.14848
.15229
.15615

.12620
.12969
.13324
.13684
.14049

.11300
.11628
.11962
.12301
.12646

.10124
.10432
.10745
.11064
.11388

.09076
.09363
.09657
.09956
.10261

.08141
.08409
.08683
.08963
.09249

.07307
.07557
.07813
.08074
.08341

.06562
.06795
.07033
.07277
.07527

.05897
.06113
.06335
.06562
.06795

.05303
.05503
.05709
.05921
.06138

.04771
.04957
.05149
.05345
.05547

.04296
.04468
.04646
.04828
.05016

.03871
.04030
.04195
.04364
.04539

.03490
.03637
.03790
.03947
.04109

41
41
41
41
41

24
25
26
27
28

.30200
.30697
.31194
.31691
.32187

.27141
.27626
.28112
.28599
.29085

.24401
.24871
.25343
.25817
.26290

.21947
.22400
.22855
.23313
.23772

.19747
.20181
.20619
.21060
.21502

.17774
.18190
.18609
.19031
.19455

.16006
.16401
.16801
.17204
.17609

.14419
.14795
.15174
.15558
.15945

.12996
.13351
.13711
.14075
.14443

.11718
.12053
.12394
.12738
.13087

.10571
.10887
.11208
.11533
.11863

.09540
.09837
.10139
.10447
.10758

.08614
.08893
.09177
.09466
.09760

.07782
.08043
.08310
.08582
.08858

.07034
.07278
.07528
.07783
.08043

.06361
.06589
.06823
.07062
.07306

.05755
.05968
.06187
.06411
.06639

.05210
.05409
.05613
.05822
.06036

.04719
.04904
.05095
.05290
.05491

.04277
.04449
.04627
.04809
.04997

41
41
41
41
41

29
30
31
32
33

.32681
.33172
.33659
.34142
.34620

.29570
.30053
.30533
.31009
.31481

.26763
.27235
.27704
.28171
.28634

.24230
.24689
.25145
.25600
.26052

.21944
.22387
.22830
.23270
.23709

.19881
.20307
.20733
.21159
.21583

.18017
.18426
.18835
.19245
.19654

.16334
.16725
.17117
.17509
.17902

.14813
.15186
.15560
.15935
.16311

.13439
.13793
.14150
.14507
.14866

.12196
.12533
.12871
.13212
.13554

.11073
.11392
.11713
.12036
.12362

.10057
.10358
.10662
.10969
.11278

.09138
.09422
.09710
.10000
.10293

.08307
.08575
.08846
.09120
.09397

.07554
.07806
.08062
.08321
.08583

.06872
.07109
.07350
.07594
.07842

.06255
.06478
.06704
.06934
.07167

.05696
.05904
.06117
.06334
.06554

.05189
.05384
.05584
.05788
.05995

41
41
41
41
41

34
35
36
37
38

.35092
.35558
.36016
.36466
.36908

.31948
.32410
.32864
.33312
.33752

.29093
.29548
.29996
.30438
.30872

.26501
.26945
.27384
.27818
.28246

.24145
.24578
.25007
.25430
.25848

.22006
.22425
.22841
.23253
.23661

.20061
.20466
.20869
.21268
.21664

.18293
.18684
.19072
.19458
.19840

.16687
.17062
.17435
.17807
.18176

.15226
.15585
.15943
.16300
.16655

.13897
.14240
.14583
.14925
.15266

.12688
.13016
.13343
.13671
.13997

.11589
.11900
.12213
.12525
.12837

.10588
.10884
.11182
.11480
.11778

.09677
.09958
.10241
.10524
.10809

.08847
.09114
.09382
.09652
.09923

.08092
.08344
.08599
.08855
.09112

.07404
.07643
.07884
.08127
.08371

.06776
.07002
.07231
.07461
.07693

.06205
.06418
.06634
.06852
.07072

36

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

41
41
41
42
42

39
40
41
0
1

.37340
.37763
.38175
.19556
.19701

.34183
.34605
.35017
.16949
.17074

.31299
.31718
.32127
.14705
.14810

.28666
.29078
.29483
.12773
.12859

.26260
.26665
.27062
.11107
.11175

.24062
.24458
.24847
.09670
.09722

.22054
.22439
.22818
.08429
.08466

.20219
.20592
.20961
.07357
.07381

.18541
.18902
.19260
.06429
.06441

.17007
.17356
.17701
.05627
.05628

.15605
.15941
.16273
.04931
.04923

.14322
.14645
.14965
.04328
.04311

.13149
.13458
.13766
.03804
.03780

.12075
.12372
.12667
.03349
.03319

.11093
.11376
.11659
.02953
.02917

.10194
.10464
.10735
.02608
.02568

.09370
.09629
.09887
.02307
.02263

.08617
.08863
.09109
.02045
.01998

.07926
.08160
.08395
.01815
.01766

.07294
.07516
.07740
.01614
.01563

42
42
42
42
42

2
3
4
5
6

.20089
.20491
.20903
.21323
.21752

.17439
.17818
.18207
.18605
.19011

.15151
.15506
.15872
.16246
.16629

.13176
.13506
.13847
.14198
.14556

.11469
.11775
.12092
.12418
.12753

.09992
.10275
.10569
.10871
.11182

.08714
.08975
.09246
.09525
.09813

.07608
.07847
.08096
.08354
.08620

.06648
.06868
.07096
.07333
.07578

.05816
.06017
.06226
.06444
.06669

.05094
.05277
.05469
.05668
.05874

.04467
.04634
.04808
.04991
.05180

.03921
.04073
.04232
.04399
.04572

.03447
.03584
.03729
.03881
.04040

.03033
.03158
.03290
.03429
.03573

.02673
.02786
.02906
.03032
.03164

.02358
.02461
.02570
.02684
.02804

.02083
.02176
.02275
.02379
.02489

.01843
.01927
.02017
.02112
.02211

.01632
.01708
.01790
.01876
.01967

42
42
42
42
42

7
8
9
10
11

.22188
.22630
.23080
.23538
.24001

.19425
.19846
.20275
.20712
.21155

.17019
.17418
.17824
.18238
.18659

.14923
.15297
.15680
.16071
.16469

.13095
.13446
.13804
.14171
.14546

.11501
.11828
.12163
.12506
.12857

.10109
.10413
.10724
.11044
.11372

.08893
.09175
.09464
.09761
.10066

.07831
.08091
.08359
.08634
.08918

.06902
.07141
.07389
.07644
.07906

.06088
.06309
.06537
.06773
.07016

.05376
.05579
.05789
.06006
.06230

.04752
.04938
.05131
.05331
.05538

.04204
.04375
.04552
.04736
.04926

.03723
.03880
.04042
.04211
.04386

.03301
.03444
.03593
.03748
.03909

.02930
.03061
.03197
.03339
.03487

.02603
.02723
.02848
.02978
.03114

.02316
.02425
.02539
.02659
.02783

.02062
.02162
.02266
.02376
.02490

42
42
42
42
42

12
13
14
15
16

.24471
.24945
.25423
.25904
.26386

.21605
.22060
.22519
.22981
.23446

.19087
.19521
.19959
.20401
.20845

.16874
.17285
.17701
.18121
.18544

.14928
.15316
.15708
.16105
.16506

.13215
.13579
.13949
.14323
.14701

.11707
.12048
.12395
.12746
.13102

.10379
.10698
.11022
.11351
.11684

.09208
.09505
.09807
.10114
.10426

.08176
.08452
.08733
.09019
.09310

.07265
.07521
.07782
.08048
.08319

.06461
.06698
.06940
.07187
.07438

.05751
.05970
.06194
.06423
.06656

.05123
.05325
.05532
.05744
.05960

.04568
.04754
.04945
.05141
.05341

.04076
.04248
.04424
.04605
.04789

.03641
.03799
.03962
.04128
.04298

.03255
.03401
.03550
.03704
.03861

.02913
.03047
.03184
.03326
.03471

.02609
.02732
.02859
.02989
.03122

42
42
42
42
42

17
18
19
20
21

.26871
.27358
.27849
.28343
.28840

.23914
.24384
.24859
.25338
.25821

.21294
.21745
.22202
.22663
.23128

.18971
.19402
.19838
.20280
.20726

.16911
.17321
.17736
.18156
.18582

.15084
.15471
.15864
.16263
.16668

.13462
.13827
.14198
.14575
.14958

.12022
.12365
.12714
.13069
.13431

.10742
.11064
.11391
.11725
.12066

.09605
.09906
.10212
.10525
.10845

.08594
.08874
.09161
.09454
.09753

.07694
.07955
.08222
.08496
.08776

.06893
.07136
.07385
.07640
.07901

.06180
.06405
.06637
.06874
.07118

.05545
.05754
.05968
.06189
.06416

.04978
.05172
.05371
.05576
.05787

.04473
.04652
.04836
.05026
.05222

.04022
.04187
.04358
.04534
.04716

.03619
.03772
.03930
.04093
.04262

.03259
.03400
.03546
.03697
.03854

42
42
42
42
42

22
23
24
25
26

.29341
.29844
.30349
.30855
.31363

.26307
.26797
.27289
.27784
.28281

.23598
.24071
.24548
.25028
.25510

.21177
.21632
.22091
.22554
.23020

.19013
.19448
.19888
.20333
.20781

.17078
.17493
.17913
.18338
.18767

.15347
.15741
.16141
.16545
.16954

.13798
.14171
.14550
.14934
.15323

.12412
.12764
.13122
.13486
.13855

.11171
.11502
.11840
.12184
.12533

.10059
.10370
.10688
.11012
.11341

.09062
.09354
.09653
.09958
.10268

.08169
.08443
.08722
.09008
.09300

.07368
.07624
.07886
.08154
.08428

.06649
.06888
.07133
.07384
.07641

.06004
.06226
.06455
.06690
.06931

.05424
.05632
.05845
.06064
.06290

.04904
.05097
.05296
.05500
.05711

.04436
.04615
.04800
.04991
.05188

.04015
.04182
.04354
.04532
.04715

42
42
42
42
42

27
28
29
30
31

.31871
.32379
.32886
.33390
.33891

.28779
.29277
.29774
.30270
.30764

.25995
.26480
.26966
.27451
.27934

.23489
.23959
.24430
.24902
.25372

.21232
.21686
.22141
.22596
.23052

.19199
.19635
.20072
.20511
.20951

.17368
.17784
.18204
.18625
.19047

.15717
.16114
.16515
.16918
.17322

.14229
.14607
.14988
.15372
.15759

.12887
.13245
.13608
.13973
.14342

.11676
.12016
.12359
.12706
.13056

.10584
.10904
.11230
.11558
.11891

.09598
.09900
.10207
.10518
.10833

.08708
.08992
.09282
.09576
.09873

.07903
.08171
.08444
.08721
.09002

.07177
.07429
.07685
.07946
.08211

.06520
.06756
.06997
.07243
.07492

.05927
.06148
.06374
.06605
.06840

.05390
.05597
.05809
.06026
.06246

.04904
.05098
.05296
.05500
.05707

42
42
42
42
42

32
33
34
35
36

.34388
.34881
.35369
.35851
.36326

.31255
.31743
.32225
.32703
.33175

.28415
.28894
.29369
.29839
.30304

.25841
.26308
.26772
.27233
.27689

.23507
.23961
.24412
.24861
.25306

.21390
.21829
.22266
.22702
.23134

.19470
.19893
.20315
.20736
.21155

.17728
.18134
.18540
.18946
.19350

.16147
.16536
.16926
.17315
.17704

.14712
.15084
.15457
.15830
.16203

.13409
.13764
.14120
.14477
.14834

.12226
.12563
.12902
.13243
.13584

.11151
.11471
.11794
.12119
.12444

.10174
.10478
.10785
.11093
.11404

.09287
.09574
.09865
.10158
.10453

.08480
.08752
.09027
.09305
.09586

.07746
.08003
.08264
.08527
.08793

.07079
.07321
.07568
.07817
.08069

.06471
.06700
.06933
.07168
.07407

.05919
.06134
.06354
.06576
.06802

42
42
42
42
42

37
38
39
40
41

.36794
.37254
.37704
.38145
.38577

.33640
.34098
.34547
.34988
.35419

.30764
.31216
.31661
.32099
.32527

.28140
.28585
.29024
.29455
.29878

.25747
.26182
.26612
.27035
.27452

.23563
.23988
.24407
.24821
.25228

.21570
.21982
.22390
.22793
.23191

.19751
.20150
.20546
.20937
.21323

.18091
.18476
.18858
.19237
.19611

.16575
.16946
.17314
.17680
.18042

.15191
.15547
.15901
.16253
.16602

.13926
.14267
.14607
.14946
.15282

.12771
.13097
.13423
.13748
.14071

.11715
.12027
.12338
.12650
.12960

.10750
.11047
.11345
.11643
.11940

.09868
.10151
.10435
.10720
.11004

.09061
.09331
.09601
.09873
.10145

.08323
.08579
.08837
.09096
.09355

.07648
.07891
.08136
.08383
.08630

.07030
.07261
.07494
.07729
.07964

42
43
43
43
43

42
0
1
2
3

.38997
.19594
.19733
.20122
.20526

.35840
.16988
.17106
.17472
.17853

.32946
.14744
.14842
.15185
.15541

.30293
.12811
.12890
.13209
.13541

.27860
.11144
.11206
.11501
.11809

.25629
.09707
.09752
.10024
.10309

.23582
.08465
.08496
.08745
.09008

.21704
.07392
.07409
.07638
.07879

.19981
.06464
.06469
.06678
.06899

.18400
.05660
.05655
.05845
.06047

.16948
.04964
.04949
.05122
.05306

.15616
.04359
.04336
.04493
.04661

.14392
.03835
.03804
.03947
.04100

.13269
.03379
.03342
.03471
.03610

.12236
.02981
.02940
.03057
.03183

.11288
.02635
.02590
.02695
.02810

.10416
.02334
.02284
.02379
.02483

.09615
.02070
.02018
.02104
.02198

.08878
.01840
.01785
.01862
.01948

.08201
.01638
.01581
.01651
.01728

37

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

43
43
43
43
43

4
5
6
7
8

.20940
.21363
.21794
.22233
.22679

.18244
.18645
.19054
.19470
.19895

.15909
.16286
.16671
.17064
.17466

.13884
.14237
.14598
.14968
.15345

.12128
.12457
.12794
.13139
.13493

.10604
.10909
.11222
.11544
.11873

.09280
.09562
.09852
.10151
.10457

.08130
.08390
.08658
.08934
.09218

.07129
.07368
.07615
.07870
.08133

.06258
.06478
.06705
.06940
.07182

.05499
.05701
.05909
.06125
.06348

.04838
.05022
.05213
.05412
.05617

.04261
.04429
.04604
.04786
.04974

.03757
.03910
.04070
.04237
.04410

.03316
.03456
.03603
.03755
.03913

.02931
.03059
.03192
.03331
.03477

.02594
.02710
.02832
.02959
.03092

.02298
.02404
.02515
.02631
.02752

.02039
.02135
.02236
.02342
.02453

.01811
.01898
.01991
.02087
.02189

43
43
43
43
43

9
10
11
12
13

.23132
.23593
.24061
.24535
.25014

.20327
.20767
.21215
.21669
.22129

.17875
.18293
.18718
.19151
.19589

.15731
.16125
.16527
.16937
.17352

.13855
.14225
.14603
.14989
.15381

.12212
.12558
.12913
.13275
.13644

.10772
.11096
.11427
.11766
.12111

.09511
.09811
.10120
.10436
.10759

.08404
.08683
.08970
.09264
.09565

.07432
.07691
.07957
.08230
.08510

.06579
.06818
.07064
.07317
.07577

.05829
.06050
.06277
.06511
.06752

.05170
.05373
.05582
.05799
.06021

.04590
.04776
.04969
.05169
.05375

.04078
.04250
.04428
.04612
.04802

.03628
.03785
.03949
.04118
.04293

.03230
.03375
.03525
.03681
.03842

.02879
.03012
.03150
.03294
.03442

.02569
.02691
.02818
.02950
.03086

.02295
.02407
.02523
.02644
.02770

43
43
43
43
43

14
15
16
17
18

.25496
.25982
.26469
.26960
.27453

.22592
.23060
.23530
.24003
.24479

.20032
.20478
.20928
.21382
.21840

.17773
.18197
.18626
.19058
.19495

.15779
.16181
.16587
.16997
.17412

.14018
.14397
.14780
.15168
.15561

.12462
.12818
.13179
.13544
.13915

.11087
.11421
.11758
.12101
.12450

.09871
.10182
.10498
.10819
.11146

.08795
.09085
.09380
.09680
.09985

.07842
.08112
.08386
.08666
.08951

.06997
.07248
.07503
.07764
.08029

.06249
.06481
.06718
.06960
.07207

.05585
.05800
.06020
.06244
.06474

.04996
.05195
.05398
.05606
.05819

.04473
.04657
.04845
.05037
.05234

.04008
.04178
.04351
.04529
.04712

.03595
.03751
.03911
.04076
.04245

.03227
.03371
.03519
.03670
.03827

.02899
.03032
.03168
.03308
.03452

43
43
43
43
43

19
20
21
22
23

.27950
.28451
.28956
.29464
.29976

.24961
.25446
.25937
.26431
.26929

.22302
.22770
.23243
.23721
.24202

.19938
.20386
.20839
.21298
.21761

.17833
.18260
.18693
.19132
.19575

.15960
.16365
.16777
.17194
.17617

.14291
.14675
.15064
.15460
.15862

.12804
.13166
.13534
.13908
.14289

.11479
.11819
.12166
.12519
.12878

.10297
.10616
.10942
.11274
.11613

.09243
.09541
.09846
.10158
.10477

.08301
.08580
.08866
.09158
.09457

.07461
.07721
.07988
.08261
.08541

.06709
.06952
.07201
.07456
.07718

.06038
.06263
.06495
.06733
.06978

.05437
.05647
.05863
.06084
.06313

.04900
.05094
.05295
.05501
.05714

.04419
.04599
.04785
.04977
.05175

.03988
.04155
.04328
.04506
.04690

.03602
.03756
.03916
.04082
.04253

43
43
43
43
43

24
25
26
27
28

.30490
.31006
.31524
.32043
.32563

.27430
.27935
.28442
.28951
.29460

.24688
.25178
.25670
.26166
.26663

.22229
.22702
.23178
.23658
.24139

.20024
.20478
.20936
.21398
.21863

.18046
.18480
.18918
.19361
.19808

.16270
.16684
.17102
.17526
.17953

.14676
.15069
.15467
.15871
.16278

.13244
.13616
.13994
.14378
.14766

.11958
.12310
.12667
.13031
.13399

.10802
.11133
.11471
.11815
.12164

.09762
.10074
.10393
.10717
.11047

.08827
.09121
.09420
.09726
.10037

.07986
.08261
.08543
.08831
.09124

.07229
.07487
.07751
.08021
.08297

.06547
.06789
.07036
.07290
.07549

.05933
.06159
.06390
.06628
.06871

.05380
.05590
.05807
.06029
.06258

.04881
.05077
.05279
.05488
.05702

.04430
.04614
.04802
.04997
.05197

43
43
43
43
43

29
30
31
32
33

.33081
.33598
.34113
.34625
.35132

.29970
.30479
.30987
.31492
.31994

.27160
.27658
.28155
.28650
.29144

.24623
.25106
.25590
.26073
.26555

.22329
.22798
.23267
.23735
.24204

.20257
.20708
.21161
.21614
.22067

.18384
.18817
.19252
.19688
.20125

.16690
.17105
.17521
.17940
.18360

.15158
.15554
.15952
.16353
.16755

.13772
.14148
.14528
.14911
.15295

.12517
.12875
.13236
.13601
.13968

.11382
.11721
.12064
.12410
.12760

.10354
.10675
.11000
.11328
.11661

.09422
.09726
.10033
.10345
.10660

.08578
.08865
.09155
.09450
.09749

.07814
.08083
.08357
.08636
.08919

.07120
.07374
.07632
.07895
.08162

.06491
.06730
.06973
.07221
.07473

.05921
.06145
.06374
.06607
.06845

.05403
.05613
.05829
.06048
.06273

43
43
43
43
43

34
35
36
37
38

.35636
.36134
.36626
.37110
.37588

.32492
.32986
.33475
.33957
.34432

.29634
.30120
.30602
.31079
.31549

.27035
.27511
.27984
.28452
.28915

.24670
.25135
.25596
.26054
.26507

.22519
.22970
.23419
.23864
.24306

.20562
.20998
.21432
.21864
.22294

.18780
.19201
.19620
.20038
.20453

.17158
.17563
.17966
.18369
.18770

.15682
.16069
.16457
.16844
.17231

.14337
.14708
.15079
.15451
.15822

.13112
.13466
.13821
.14177
.14533

.11995
.12333
.12672
.13012
.13353

.10978
.11299
.11622
.11947
.12272

.10050
.10355
.10663
.10972
.11283

.09205
.09494
.09786
.10081
.10377

.08433
.08708
.08985
.09265
.09547

.07730
.07989
.08252
.08518
.08786

.07087
.07333
.07582
.07834
.08089

.06501
.06733
.06969
.07208
.07450

43
43
43
43
43

39
40
41
42
43

.38057
.38516
.38967
.39406
.39835

.34900
.35360
.35810
.36251
.36681

.32013
.32469
.32917
.33356
.33785

.29372
.29822
.30264
.30699
.31124

.26955
.27397
.27832
.28260
.28679

.24743
.25175
.25602
.26021
.26433

.22719
.23140
.23556
.23966
.24369

.20866
.21275
.21679
.22079
.22472

.19169
.19565
.19957
.20345
.20728

.17615
.17998
.18377
.18753
.19124

.16192
.16561
.16927
.17290
.17650

.14888
.15243
.15596
.15946
.16293

.13694
.14034
.14373
.14711
.15045

.12599
.12925
.13250
.13575
.13897

.11595
.11907
.12219
.12531
.12841

.10674
.10973
.11272
.11570
.11868

.09830
.10115
.10401
.10687
.10972

.09056
.09328
.09601
.09874
.10148

.08346
.08605
.08865
.09126
.09388

.07694
.07940
.08189
.08438
.08688

44
44
44
44
44

0
1
2
3
4

.19631
.19763
.20154
.20560
.20976

.17025
.17136
.17504
.17887
.18280

.14781
.14873
.15217
.15575
.15945

.12848
.12921
.13240
.13575
.13920

.11181
.11236
.11532
.11842
.12163

.09743
.09782
.10054
.10341
.10638

.08501
.08525
.08775
.09039
.09314

.07427
.07437
.07667
.07910
.08162

.06498
.06496
.06706
.06929
.07161

.05694
.05681
.05872
.06076
.06289

.04996
.04974
.05148
.05334
.05529

.04391
.04361
.04519
.04689
.04867

.03865
.03828
.03972
.04126
.04288

.03408
.03365
.03495
.03635
.03783

.03010
.02962
.03080
.03207
.03342

.02663
.02611
.02717
.02833
.02956

.02360
.02304
.02401
.02506
.02617

.02096
.02037
.02124
.02219
.02321

.01864
.01803
.01882
.01968
.02060

.01661
.01599
.01670
.01748
.01831

44
44
44
44
44

5
6
7
8
9

.21401
.21835
.22276
.22725
.23182

.18683
.19094
.19514
.19941
.20377

.16324
.16711
.17108
.17512
.17925

.14275
.14638
.15010
.15391
.15780

.12494
.12833
.13181
.13538
.13903

.10945
.11261
.11585
.11918
.12259

.09598
.09890
.10191
.10501
.10818

.08424
.08695
.08974
.09260
.09556

.07402
.07651
.07909
.08174
.08448

.06510
.06740
.06977
.07222
.07475

.05732
.05943
.06161
.06387
.06620

.05053
.05246
.05446
.05654
.05869

.04458
.04635
.04819
.05010
.05208

.03939
.04101
.04269
.04444
.04626

.03484
.03632
.03786
.03946
.04114

.03085
.03220
.03361
.03508
.03662

.02735
.02858
.02987
.03122
.03263

.02428
.02540
.02658
.02781
.02910

.02158
.02260
.02368
.02481
.02599

.01920
.02014
.02112
.02215
.02324

38

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

44
44
44
44
44

10
11
12
13
14

.23646
.24117
.24595
.25079
.25566

.20820
.21272
.21730
.22194
.22662

.18346
.18775
.19211
.19654
.20101

.16177
.16583
.16997
.17417
.17842

.14276
.14658
.15048
.15445
.15847

.12609
.12967
.13333
.13706
.14085

.11145
.11480
.11823
.12172
.12527

.09859
.10171
.10491
.10818
.11151

.08730
.09020
.09317
.09622
.09933

.07736
.08005
.08282
.08565
.08854

.06862
.07111
.07367
.07631
.07899

.06092
.06322
.06560
.06804
.07053

.05414
.05626
.05846
.06072
.06303

.04815
.05011
.05214
.05423
.05637

.04288
.04468
.04655
.04848
.05046

.03821
.03988
.04160
.04338
.04520

.03410
.03562
.03721
.03885
.04054

.03045
.03186
.03332
.03483
.03638

.02723
.02852
.02986
.03125
.03268

.02437
.02555
.02679
.02807
.02939

44
44
44
44
44

15
16
17
18
19

.26056
.26549
.27044
.27543
.28046

.23134
.23609
.24088
.24570
.25057

.20553
.21008
.21467
.21930
.22399

.18271
.18704
.19142
.19585
.20033

.16253
.16664
.17079
.17500
.17927

.14468
.14856
.15249
.15647
.16052

.12888
.13253
.13623
.13999
.14381

.11488
.11831
.12178
.12532
.12892

.10248
.10568
.10894
.11226
.11564

.09149
.09448
.09752
.10062
.10379

.08173
.08452
.08736
.09025
.09322

.07307
.07567
.07831
.08101
.08378

.06539
.06779
.07025
.07276
.07534

.05855
.06079
.06307
.06540
.06780

.05248
.05455
.05666
.05883
.06106

.04707
.04899
.05094
.05296
.05503

.04226
.04403
.04584
.04770
.04962

.03798
.03961
.04128
.04301
.04479

.03415
.03566
.03721
.03880
.04045

.03074
.03213
.03356
.03504
.03656

44
44
44
44
44

20
21
22
23
24

.28554
.29066
.29582
.30101
.30624

.25550
.26047
.26549
.27055
.27565

.22873
.23353
.23838
.24327
.24822

.20487
.20948
.21414
.21885
.22362

.18360
.18800
.19246
.19697
.20154

.16463
.16881
.17306
.17736
.18173

.14770
.15167
.15569
.15979
.16395

.13259
.13634
.14015
.14403
.14797

.11909
.12262
.12622
.12988
.13362

.10704
.11035
.11374
.11719
.12072

.09626
.09937
.10255
.10580
.10912

.08662
.08953
.09251
.09556
.09868

.07799
.08071
.08350
.08636
.08930

.07027
.07281
.07542
.07810
.08084

.06336
.06572
.06816
.07066
.07323

.05716
.05937
.06163
.06397
.06637

.05161
.05366
.05577
.05795
.06019

.04663
.04853
.05050
.05253
.05462

.04216
.04392
.04575
.04764
.04959

.03814
.03978
.04148
.04324
.04506

44
44
44
44
44

25
26
27
28
29

.31149
.31677
.32207
.32737
.33268

.28078
.28595
.29115
.29635
.30157

.25321
.25823
.26329
.26837
.27347

.22843
.23329
.23819
.24312
.24807

.20617
.21085
.21557
.22032
.22511

.18616
.19064
.19517
.19974
.20435

.16817
.17245
.17678
.18116
.18558

.15198
.15605
.16019
.16437
.16859

.13742
.14129
.14521
.14919
.15322

.12431
.12797
.13170
.13548
.13931

.11251
.11597
.11949
.12307
.12671

.10188
.10514
.10847
.11186
.11530

.09230
.09537
.09851
.10171
.10496

.08366
.08655
.08950
.09252
.09559

.07587
.07858
.08136
.08420
.08710

.06885
.07139
.07400
.07667
.07940

.06251
.06489
.06733
.06984
.07241

.05678
.05901
.06130
.06365
.06606

.05161
.05369
.05584
.05804
.06031

.04694
.04888
.05089
.05296
.05508

44
44
44
44
44

30
31
32
33
34

.33798
.34325
.34851
.35373
.35891

.30679
.31199
.31718
.32235
.32748

.27857
.28367
.28876
.29384
.29889

.25303
.25800
.26297
.26793
.27287

.22991
.23473
.23955
.24438
.24919

.20898
.21363
.21830
.22297
.22764

.19002
.19450
.19899
.20350
.20801

.17285
.17714
.18145
.18579
.19013

.15729
.16139
.16552
.16968
.17385

.14318
.14709
.15104
.15501
.15901

.13039
.13411
.13787
.14167
.14549

.11879
.12233
.12591
.12952
.13316

.10827
.11162
.11502
.11845
.12192

.09872
.10189
.10511
.10838
.11167

.09005
.09305
.09610
.09919
.10232

.08218
.08501
.08789
.09082
.09379

.07503
.07770
.08042
.08319
.08600

.06853
.07105
.07362
.07623
.07889

.06263
.06500
.06742
.06989
.07240

.05726
.05949
.06177
.06409
.06647

44
44
44
44
44

35
36
37
38
39

.36405
.36913
.37415
.37910
.38397

.33258
.33763
.34263
.34756
.35242

.30392
.30890
.31384
.31872
.32354

.27780
.28269
.28754
.29235
.29710

.25399
.25877
.26352
.26822
.27288

.23230
.23694
.24157
.24616
.25071

.21252
.21702
.22150
.22597
.23040

.19448
.19883
.20317
.20749
.21179

.17803
.18222
.18640
.19058
.19473

.16302
.16705
.17107
.17510
.17911

.14933
.15319
.15705
.16092
.16478

.13683
.14052
.14422
.14793
.15164

.12542
.12895
.13249
.13604
.13960

.11501
.11837
.12175
.12514
.12855

.10549
.10869
.11191
.11516
.11841

.09680
.09984
.10291
.10600
.10911

.08886
.09174
.09466
.09761
.10058

.08160
.08434
.08711
.08991
.09274

.07496
.07756
.08019
.08285
.08554

.06889
.07135
.07384
.07637
.07893

44
44
44
44
44

40
41
42
43
44

.38875
.39344
.39803
.40252
.40688

.35720
.36190
.36650
.37100
.37539

.32829
.33296
.33754
.34203
.34642

.30178
.30640
.31094
.31539
.31975

.27749
.28203
.28651
.29090
.29521

.25521
.25967
.26405
.26837
.27261

.23479
.23913
.24342
.24765
.25181

.21605
.22028
.22446
.22859
.23265

.19887
.20297
.20703
.21105
.21501

.18310
.18707
.19101
.19491
.19875

.16863
.17246
.17627
.18005
.18378

.15535
.15904
.16272
.16637
.16998

.14316
.14671
.15025
.15377
.15726

.13196
.13538
.13878
.14217
.14554

.12168
.12495
.12822
.13148
.13473

.11224
.11537
.11851
.12164
.12476

.10356
.10656
.10956
.11257
.11556

.09559
.09845
.10132
.10420
.10708

.08826
.09099
.09374
.09649
.09925

.08152
.08412
.08675
.08938
.09202

45
45
45
45
45

0
1
2
3
4

.19667
.19792
.20185
.20592
.21010

.17061
.17166
.17535
.17919
.18315

.14817
.14902
.15247
.15608
.15979

.12884
.12950
.13271
.13607
.13954

.11217
.11265
.11562
.11874
.12197

.09779
.09810
.10084
.10372
.10671

.08536
.08552
.08804
.09070
.09346

.07461
.07465
.07695
.07940
.08194

.06532
.06523
.06734
.06958
.07192

.05726
.05707
.05899
.06104
.06319

.05028
.04999
.05174
.05362
.05558

.04422
.04385
.04544
.04715
.04895

.03895
.03852
.03996
.04152
.04315

.03437
.03388
.03518
.03660
.03809

.03038
.02984
.03102
.03231
.03367

.02691
.02632
.02739
.02856
.02980

.02387
.02324
.02421
.02527
.02640

.02121
.02056
.02144
.02240
.02343

.01889
.01822
.01901
.01988
.02081

.01685
.01616
.01688
.01767
.01852

45
45
45
45
45

5
6
7
8
9

.21438
.21873
.22317
.22769
.23229

.18719
.19133
.19555
.19985
.20424

.16360
.16750
.17149
.17556
.17972

.14311
.14677
.15051
.15434
.15827

.12530
.12871
.13222
.13581
.13949

.10980
.11298
.11625
.11960
.12304

.09632
.09927
.10230
.10542
.10863

.08458
.08731
.09012
.09301
.09599

.07435
.07686
.07946
.08214
.08490

.06542
.06773
.07013
.07260
.07516

.05763
.05976
.06196
.06424
.06660

.05082
.05277
.05480
.05690
.05908

.04487
.04666
.04852
.05045
.05245

.03966
.04130
.04301
.04478
.04662

.03510
.03660
.03816
.03979
.04148

.03110
.03247
.03390
.03539
.03695

.02760
.02884
.03015
.03152
.03295

.02451
.02565
.02685
.02810
.02941

.02180
.02285
.02394
.02508
.02628

.01942
.02037
.02137
.02242
.02352

45
45
45
45
45

10
11
12
13
14

.23696
.24171
.24653
.25140
.25632

.20871
.21326
.21788
.22256
.22728

.18396
.18829
.19269
.19716
.20167

.16227
.16637
.17054
.17478
.17907

.14326
.14711
.15105
.15505
.15911

.12657
.13019
.13389
.13766
.14148

.11193
.11531
.11877
.12230
.12590

.09906
.10221
.10545
.10875
.11211

.08775
.09068
.09369
.09678
.09992

.07780
.08052
.08332
.08619
.08912

.06904
.07156
.07416
.07683
.07955

.06133
.06366
.06607
.06854
.07107

.05453
.05669
.05891
.06120
.06355

.04854
.05052
.05258
.05470
.05687

.04324
.04508
.04697
.04893
.05094

.03857
.04026
.04201
.04381
.04567

.03444
.03599
.03760
.03927
.04098

.03078
.03221
.03369
.03523
.03681

.02754
.02885
.03022
.03164
.03309

.02467
.02588
.02713
.02844
.02978

39

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

45
45
45
45
45

15
16
17
18
19

.26127
.26624
.27125
.27629
.28138

.23205
.23685
.24168
.24656
.25149

.20623
.21083
.21547
.22016
.22490

.18341
.18779
.19222
.19670
.20124

.16322
.16738
.17158
.17584
.18016

.14536
.14928
.15326
.15729
.16140

.12954
.13324
.13699
.14079
.14467

.11553
.11900
.12252
.12610
.12976

.10311
.10636
.10966
.11302
.11646

.09210
.09513
.09822
.10137
.10459

.08233
.08515
.08803
.09098
.09399

.07365
.07628
.07896
.08171
.08452

.06594
.06838
.07088
.07344
.07606

.05909
.06136
.06367
.06605
.06849

.05300
.05510
.05725
.05945
.06172

.04757
.04951
.05151
.05355
.05566

.04274
.04454
.04638
.04828
.05023

.03843
.04009
.04180
.04356
.04537

.03459
.03613
.03770
.03933
.04101

.03116
.03258
.03404
.03554
.03710

45
45
45
45
45

20
21
22
23
24

.28652
.29170
.29693
.30220
.30751

.25648
.26152
.26660
.27174
.27692

.22971
.23457
.23949
.24446
.24949

.20584
.21051
.21524
.22003
.22488

.18456
.18902
.19355
.19814
.20279

.16557
.16981
.17413
.17851
.18295

.14862
.15265
.15674
.16091
.16514

.13349
.13729
.14117
.14512
.14914

.11996
.12355
.12721
.13094
.13475

.10788
.11125
.11470
.11822
.12182

.09707
.10024
.10348
.10679
.11018

.08741
.09037
.09341
.09652
.09971

.07875
.08153
.08437
.08729
.09029

.07101
.07359
.07625
.07899
.08180

.06406
.06648
.06896
.07152
.07415

.05784
.06009
.06241
.06479
.06725

.05226
.05435
.05651
.05874
.06104

.04725
.04919
.05120
.05328
.05543

.04275
.04456
.04643
.04836
.05036

.03871
.04039
.04213
.04393
.04579

45
45
45
45
45

25
26
27
28
29

.31285
.31823
.32363
.32904
.33446

.28215
.28741
.29271
.29802
.30335

.25457
.25969
.26485
.27003
.27524

.22978
.23473
.23973
.24477
.24983

.20750
.21227
.21709
.22195
.22685

.18747
.19204
.19667
.20134
.20606

.16944
.17381
.17824
.18272
.18725

.15323
.15739
.16161
.16589
.17022

.13863
.14258
.14660
.15067
.15480

.12549
.12923
.13304
.13691
.14084

.11365
.11718
.12079
.12447
.12820

.10298
.10631
.10972
.11320
.11674

.09336
.09650
.09972
.10300
.10635

.08468
.08764
.09067
.09376
.09693

.07685
.07963
.08248
.08540
.08838

.06979
.07239
.07507
.07782
.08062

.06341
.06585
.06836
.07094
.07359

.05764
.05993
.06229
.06471
.06719

.05244
.05457
.05678
.05905
.06139

.04773
.04972
.05179
.05392
.05611

45
45
45
45
45

30
31
32
33
34

.33987
.34528
.35066
.35603
.36136

.30869
.31402
.31935
.32466
.32994

.28047
.28569
.29092
.29614
.30134

.25491
.26001
.26511
.27021
.27530

.23177
.23671
.24167
.24663
.25159

.21080
.21558
.22037
.22518
.22999

.19181
.19640
.20102
.20566
.21032

.17459
.17900
.18344
.18790
.19238

.15898
.16320
.16745
.17173
.17604

.14482
.14885
.15291
.15701
.16114

.13198
.13581
.13969
.14360
.14755

.12033
.12397
.12766
.13139
.13516

.10975
.11320
.11671
.12026
.12385

.10014
.10342
.10674
.11011
.11353

.09142
.09451
.09766
.10086
.10410

.08349
.08642
.08940
.09243
.09550

.07629
.07905
.08186
.08473
.08764

.06974
.07234
.07500
.07771
.08047

.06378
.06623
.06874
.07130
.07391

.05836
.06067
.06303
.06544
.06791

45
45
45
45
45

35
36
37
38
39

.36665
.37189
.37708
.38220
.38725

.33519
.34041
.34557
.35068
.35572

.30652
.31167
.31677
.32183
.32683

.28038
.28544
.29046
.29544
.30037

.25655
.26148
.26640
.27128
.27612

.23481
.23961
.24440
.24916
.25389

.21498
.21963
.22428
.22891
.23351

.19688
.20138
.20588
.21037
.21483

.18037
.18470
.18904
.19338
.19770

.16529
.16946
.17364
.17782
.18199

.15153
.15552
.15954
.16356
.16758

.13896
.14278
.14663
.15049
.15435

.12747
.13113
.13481
.13851
.14221

.11698
.12047
.12398
.12752
.13107

.10739
.11071
.11406
.11744
.12084

.09862
.10178
.10498
.10820
.11145

.09061
.09361
.09665
.09972
.10282

.08327
.08612
.08901
.09194
.09489

.07656
.07927
.08201
.08479
.08760

.07042
.07299
.07559
.07823
.08091

45
45
45
45
45

40
41
42
43
44

.39222
.39710
.40188
.40656
.41113

.36068
.36557
.37037
.37507
.37967

.33177
.33663
.34141
.34610
.35069

.30524
.31005
.31479
.31944
.32400

.28091
.28564
.29031
.29491
.29942

.25858
.26322
.26780
.27232
.27676

.23809
.24262
.24710
.25153
.25588

.21928
.22369
.22806
.23238
.23664

.20201
.20629
.21054
.21475
.21890

.18616
.19030
.19442
.19850
.20254

.17159
.17560
.17958
.18354
.18746

.15822
.16208
.16593
.16975
.17355

.14593
.14965
.15335
.15705
.16071

.13464
.13821
.14178
.14533
.14887

.12426
.12768
.13111
.13453
.13794

.11472
.11800
.12129
.12457
.12786

.10594
.10908
.11223
.11539
.11854

.09787
.10087
.10389
.10692
.10994

.09045
.09331
.09620
.09910
.10200

.08361
.08635
.08911
.09188
.09466

45
46
46
46
46

45
0
1
2
3

.41557
.19702
.19820
.20214
.20623

.38415
.17096
.17194
.17564
.17950

.35518
.14853
.14930
.15277
.15639

.32846
.12920
.12978
.13300
.13638

.30383
.11252
.11293
.11591
.11904

.28112
.09813
.09837
.10113
.10402

.26016
.08570
.08579
.08832
.09099

.24083
.07495
.07491
.07723
.07968

.22299
.06565
.06549
.06760
.06986

.20653
.05759
.05732
.05925
.06132

.19133
.05060
.05024
.05200
.05388

.17730
.04453
.04409
.04569
.04741

.16435
.03926
.03874
.04020
.04176

.15238
.03467
.03410
.03541
.03684

.14133
.03067
.03005
.03124
.03254

.13112
.02718
.02652
.02760
.02878

.12169
.02413
.02344
.02442
.02549

.11296
.02147
.02075
.02164
.02261

.10490
.01914
.01840
.01920
.02008

.09745
.01709
.01634
.01706
.01786

46
46
46
46
46

4
5
6
7
8

.21043
.21472
.21910
.22357
.22811

.18347
.18754
.19170
.19595
.20027

.16012
.16395
.16787
.17188
.17598

.13986
.14345
.14713
.15091
.15476

.12229
.12564
.12908
.13261
.13622

.10703
.11014
.11334
.11663
.12001

.09377
.09665
.09962
.10268
.10582

.08225
.08490
.08765
.09048
.09340

.07221
.07466
.07720
.07982
.08252

.06348
.06573
.06806
.07048
.07297

.05586
.05793
.06007
.06230
.06460

.04922
.05111
.05308
.05513
.05725

.04342
.04515
.04696
.04884
.05079

.03835
.03993
.04159
.04331
.04510

.03392
.03536
.03688
.03846
.04010

.03003
.03136
.03274
.03419
.03570

.02663
.02784
.02910
.03043
.03181

.02365
.02475
.02590
.02711
.02838

.02102
.02203
.02308
.02419
.02535

.01872
.01963
.02060
.02161
.02267

46
46
46
46
46

9
10
11
12
13

.23273
.23744
.24222
.24708
.25199

.20469
.20919
.21377
.21843
.22315

.18017
.18444
.18880
.19324
.19775

.15871
.16275
.16688
.17109
.17537

.13993
.14373
.14762
.15159
.15563

.12348
.12704
.13069
.13442
.13823

.10906
.11238
.11580
.11929
.12287

.09641
.09951
.10269
.10596
.10930

.08531
.08818
.09115
.09419
.09731

.07556
.07822
.08098
.08381
.08671

.06699
.06946
.07201
.07464
.07733

.05945
.06173
.06409
.06653
.06903

.05281
.05492
.05710
.05936
.06168

.04697
.04891
.05092
.05301
.05516

.04182
.04361
.04546
.04739
.04937

.03727
.03892
.04063
.04240
.04424

.03326
.03477
.03635
.03798
.03968

.02971
.03110
.03255
.03406
.03562

.02657
.02785
.02918
.03057
.03201

.02379
.02497
.02619
.02747
.02880

46
46
46
46
46

14
15
16
17
18

.25695
.26194
.26696
.27201
.27710

.22792
.23272
.23757
.24245
.24738

.20231
.20691
.21155
.21624
.22097

.17970
.18408
.18851
.19298
.19751

.15973
.16389
.16808
.17234
.17664

.14209
.14601
.14998
.15400
.15808

.12650
.13018
.13392
.13771
.14157

.11270
.11616
.11967
.12323
.12686

.10049
.10372
.10701
.11035
.11376

.08968
.09269
.09576
.09889
.10208

.08009
.08290
.08577
.08869
.09167

.07159
.07421
.07688
.07960
.08238

.06405
.06648
.06896
.07149
.07409

.05736
.05961
.06191
.06427
.06668

.05141
.05350
.05563
.05782
.06006

.04612
.04805
.05003
.05206
.05414

.04142
.04320
.04503
.04691
.04884

.03723
.03888
.04057
.04231
.04409

.03350
.03502
.03658
.03819
.03985

.03017
.03158
.03302
.03450
.03604

40

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

46
46
46
46
46

19
20
21
22
23

.28225
.28744
.29269
.29799
.30333

.25236
.25741
.26251
.26767
.27288

.22577
.23063
.23556
.24055
.24560

.20210
.20676
.21150
.21629
.22116

.18102
.18547
.18999
.19459
.19925

.16224
.16647
.17077
.17515
.17960

.14549
.14950
.15358
.15774
.16198

.13056
.13435
.13821
.14215
.14616

.11724
.12080
.12445
.12816
.13196

.10535
.10869
.11212
.11563
.11921

.09473
.09786
.10108
.10438
.10775

.08524
.08817
.09119
.09428
.09745

.07675
.07949
.08231
.08521
.08819

.06916
.07172
.07435
.07706
.07985

.06237
.06475
.06721
.06974
.07235

.05628
.05850
.06079
.06316
.06559

.05083
.05289
.05503
.05723
.05951

.04594
.04786
.04984
.05190
.05402

.04156
.04334
.04518
.04709
.04907

.03762
.03927
.04099
.04276
.04461

46
46
46
46
46

24
25
26
27
28

.30872
.31415
.31961
.32510
.33062

.27814
.28345
.28880
.29419
.29961

.25070
.25586
.26107
.26633
.27162

.22608
.23107
.23611
.24120
.24634

.20398
.20877
.21363
.21854
.22351

.18412
.18872
.19337
.19810
.20287

.16629
.17067
.17512
.17964
.18422

.15025
.15442
.15867
.16298
.16736

.13584
.13980
.14383
.14793
.15210

.12287
.12662
.13044
.13434
.13830

.11121
.11474
.11836
.12205
.12581

.10070
.10404
.10745
.11094
.11450

.09124
.09438
.09760
.10089
.10426

.08272
.08567
.08869
.09180
.09498

.07504
.07780
.08065
.08357
.08656

.06811
.07070
.07337
.07612
.07894

.06186
.06429
.06679
.06937
.07202

.05622
.05849
.06083
.06325
.06574

.05112
.05324
.05544
.05771
.06004

.04652
.04850
.05055
.05268
.05487

46
46
46
46
46

29
30
31
32
33

.33615
.34168
.34721
.35272
.35822

.30505
.31051
.31596
.32142
.32686

.27694
.28228
.28763
.29299
.29834

.25151
.25671
.26193
.26716
.27240

.22851
.23355
.23861
.24370
.24880

.20769
.21256
.21745
.22237
.22731

.18885
.19352
.19824
.20298
.20775

.17179
.17627
.18079
.18535
.18994

.15633
.16061
.16494
.16931
.17372

.14233
.14641
.15054
.15472
.15895

.12964
.13352
.13746
.14145
.14548

.11813
.12182
.12556
.12936
.13320

.10769
.11119
.11474
.11835
.12201

.09822
.10153
.10490
.10832
.11180

.08963
.09275
.09594
.09919
.10249

.08182
.08478
.08779
.09086
.09399

.07474
.07752
.08037
.08327
.08624

.06830
.07092
.07360
.07635
.07915

.06245
.06491
.06744
.07003
.07268

.05713
.05945
.06183
.06427
.06677

46
46
46
46
46

34
35
36
37
38

.36370
.36914
.37454
.37989
.38518

.33229
.33770
.34307
.34839
.35367

.30369
.30902
.31433
.31960
.32483

.27764
.28287
.28808
.29326
.29842

.25390
.25900
.26410
.26918
.27423

.23226
.23723
.24219
.24714
.25207

.21254
.21735
.22216
.22697
.23176

.19456
.19920
.20385
.20851
.21316

.17816
.18263
.18711
.19161
.19610

.16320
.16749
.17180
.17613
.18047

.14955
.15366
.15780
.16196
.16613

.13709
.14102
.14499
.14897
.15298

.12572
.12947
.13326
.13708
.14092

.11533
.11891
.12252
.12617
.12985

.10585
.10925
.11269
.11617
.11969

.09718
.10041
.10369
.10701
.11036

.08925
.09232
.09544
.09860
.10180

.08201
.08492
.08788
.09089
.09393

.07539
.07815
.08095
.08381
.08671

.06933
.07194
.07460
.07731
.08007

46
46
46
46
46

39
40
41
42
43

.39040
.39555
.40062
.40560
.41047

.35889
.36404
.36912
.37412
.37902

.33001
.33513
.34018
.34516
.35005

.30353
.30859
.31359
.31852
.32338

.27924
.28422
.28914
.29401
.29881

.25697
.26184
.26667
.27145
.27617

.23654
.24129
.24601
.25069
.25531

.21780
.22242
.22701
.23157
.23609

.20060
.20508
.20954
.21397
.21837

.18481
.18914
.19346
.19776
.20204

.17031
.17449
.17867
.18284
.18698

.15700
.16103
.16506
.16908
.17309

.14478
.14865
.15253
.15641
.16027

.13355
.13727
.14099
.14473
.14845

.12323
.12679
.13037
.13396
.13755

.11375
.11716
.12059
.12403
.12748

.10503
.10829
.11158
.11488
.11819

.09701
.10013
.10327
.10643
.10961

.08964
.09261
.09562
.09864
.10168

.08286
.08569
.08856
.09145
.09437

46
46
46
47
47

44
45
46
0
1

.41524
.41989
.42441
.19736
.19847

.38382
.38850
.39307
.17131
.17221

.35485
.35954
.36412
.14887
.14957

.32815
.33282
.33738
.12954
.13005

.30352
.30815
.31268
.11287
.11320

.28081
.28538
.28985
.09847
.09864

.25987
.26435
.26875
.08604
.08605

.24055
.24494
.24926
.07528
.07516

.22272
.22701
.23123
.06598
.06574

.20627
.21045
.21457
.05791
.05756

.19108
.19515
.19916
.05091
.05047

.17706
.18101
.18490
.04484
.04432

.16412
.16794
.17172
.03955
.03897

.15217
.15586
.15952
.03496
.03431

.14113
.14469
.14823
.03095
.03026

.13093
.13436
.13778
.02745
.02672

.12150
.12481
.12810
.02440
.02364

.11279
.11597
.11914
.02173
.02094

.10474
.10779
.11085
.01939
.01858

.09729
.10023
.10316
.01733
.01651

47
47
47
47
47

2
3
4
5
6

.20242
.20652
.21074
.21505
.21945

.17593
.17980
.18379
.18788
.19205

.15305
.15668
.16043
.16428
.16823

.13328
.13667
.14018
.14378
.14749

.11619
.11934
.12260
.12597
.12943

.10140
.10431
.10734
.11047
.11369

.08859
.09128
.09407
.09697
.09996

.07749
.07996
.08254
.08522
.08798

.06786
.07013
.07250
.07497
.07752

.05951
.06158
.06376
.06603
.06838

.05224
.05414
.05614
.05822
.06038

.04593
.04766
.04948
.05139
.05338

.04043
.04201
.04368
.04542
.04725

.03564
.03708
.03860
.04020
.04187

.03146
.03277
.03416
.03562
.03715

.02781
.02900
.03027
.03160
.03300

.02462
.02570
.02685
.02807
.02935

.02183
.02281
.02386
.02497
.02614

.01938
.02028
.02123
.02225
.02332

.01724
.01805
.01892
.01985
.02082

47
47
47
47
47

7
8
9
10
11

.22394
.22851
.23316
.23790
.24271

.19632
.20068
.20512
.20965
.21426

.17226
.17638
.18060
.18490
.18929

.15128
.15516
.15914
.16321
.16737

.13298
.13662
.14035
.14418
.14810

.11700
.12040
.12390
.12749
.13117

.10304
.10621
.10947
.11282
.11627

.09084
.09378
.09681
.09994
.10315

.08016
.08289
.08570
.08861
.09160

.07082
.07333
.07594
.07864
.08142

.06263
.06495
.06736
.06986
.07243

.05545
.05759
.05981
.06212
.06451

.04915
.05112
.05317
.05530
.05750

.04361
.04542
.04731
.04928
.05131

.03875
.04041
.04215
.04396
.04584

.03447
.03599
.03759
.03926
.04099

.03070
.03210
.03356
.03510
.03670

.02737
.02866
.03000
.03141
.03289

.02444
.02562
.02685
.02815
.02951

.02185
.02293
.02406
.02526
.02650

47
47
47
47
47

12
13
14
15
16

.24760
.25255
.25754
.26257
.26763

.21895
.22371
.22852
.23337
.23825

.19377
.19831
.20291
.20755
.21223

.17161
.17593
.18030
.18472
.18919

.15211
.15619
.16033
.16452
.16876

.13493
.13878
.14268
.14664
.15065

.11980
.12341
.12707
.13080
.13457

.10645
.10983
.11327
.11676
.12031

.09468
.09783
.10104
.10431
.10764

.08428
.08722
.09021
.09327
.09638

.07509
.07782
.08062
.08346
.08636

.06697
.06951
.07210
.07475
.07745

.05979
.06214
.06455
.06701
.06952

.05343
.05560
.05784
.06012
.06245

.04779
.04981
.05187
.05399
.05615

.04279
.04466
.04657
.04853
.05053

.03836
.04008
.04185
.04366
.04552

.03442
.03601
.03764
.03932
.04104

.03092
.03239
.03389
.03544
.03703

.02781
.02916
.03055
.03198
.03345

47
47
47
47
47

17
18
19
20
21

.27273
.27787
.28307
.28832
.29363

.24318
.24816
.25319
.25829
.26345

.21697
.22175
.22660
.23152
.23651

.19371
.19828
.20292
.20764
.21243

.17305
.17741
.18184
.18634
.19092

.15471
.15884
.16304
.16732
.17169

.13841
.14231
.14629
.15034
.15448

.12392
.12759
.13134
.13517
.13909

.11102
.11447
.11800
.12161
.12530

.09954
.10278
.10609
.10948
.11296

.08932
.09234
.09544
.09863
.10189

.08021
.08303
.08593
.08891
.09197

.07209
.07472
.07742
.08021
.08308

.06484
.06729
.06981
.07241
.07509

.05837
.06065
.06299
.06542
.06792

.05259
.05470
.05689
.05914
.06148

.04742
.04939
.05141
.05351
.05569

.04280
.04462
.04650
.04845
.05048

.03867
.04035
.04210
.04391
.04579

.03496
.03652
.03814
.03982
.04157

41

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

47
47
47
47
47

22
23
24
25
26

.29899
.30440
.30986
.31537
.32092

.26867
.27395
.27929
.28468
.29012

.24156
.24667
.25185
.25709
.26239

.21730
.22223
.22722
.23229
.23742

.19558
.20031
.20511
.20998
.21492

.17613
.18064
.18524
.18991
.19465

.15870
.16300
.16738
.17184
.17638

.14309
.14716
.15133
.15557
.15989

.12908
.13294
.13689
.14092
.14503

.11652
.12016
.12389
.12771
.13161

.10524
.10868
.11220
.11580
.11949

.09512
.09835
.10166
.10506
.10855

.08602
.08906
.09217
.09537
.09866

.07785
.08069
.08362
.08663
.08972

.07050
.07316
.07590
.07873
.08164

.06389
.06637
.06894
.07159
.07432

.05793
.06026
.06266
.06514
.06770

.05257
.05474
.05699
.05931
.06171

.04774
.04976
.05186
.05403
.05628

.04338
.04527
.04723
.04926
.05136

47
47
47
47
47

27
28
29
30
31

.32650
.33212
.33775
.34339
.34904

.29560
.30112
.30667
.31223
.31781

.26774
.27313
.27856
.28401
.28948

.24261
.24784
.25312
.25843
.26377

.21993
.22499
.23010
.23525
.24043

.19946
.20434
.20926
.21423
.21924

.18098
.18566
.19039
.19517
.20000

.16429
.16876
.17329
.17788
.18251

.14921
.15347
.15780
.16219
.16662

.13559
.13964
.14376
.14794
.15218

.12326
.12711
.13102
.13501
.13905

.11211
.11576
.11947
.12326
.12710

.10203
.10547
.10899
.11258
.11623

.09290
.09615
.09948
.10288
.10634

.08463
.08770
.09084
.09405
.09733

.07714
.08003
.08299
.08603
.08913

.07035
.07307
.07586
.07872
.08165

.06419
.06675
.06938
.07208
.07484

.05861
.06101
.06348
.06602
.06863

.05354
.05580
.05812
.06051
.06297

47
47
47
47
47

32
33
34
35
36

.35468
.36031
.36592
.37151
.37706

.32339
.32897
.33454
.34009
.34561

.29496
.30045
.30594
.31142
.31688

.26913
.27450
.27987
.28525
.29062

.24564
.25087
.25611
.26137
.26661

.22428
.22936
.23445
.23956
.24467

.20486
.20976
.21469
.21964
.22460

.18719
.19191
.19666
.20144
.20624

.17111
.17564
.18021
.18482
.18945

.15647
.16082
.16520
.16962
.17408

.14315
.14730
.15149
.15573
.16001

.13101
.13497
.13898
.14303
.14713

.11995
.12372
.12754
.13142
.13533

.10987
.11345
.11709
.12079
.12453

.10068
.10408
.10754
.11106
.11463

.09229
.09552
.09881
.10216
.10556

.08465
.08771
.09083
.09401
.09724

.07767
.08057
.08352
.08654
.08961

.07130
.07404
.07684
.07970
.08261

.06549
.06807
.07072
.07343
.07620

47
47
47
47
47

37
38
39
40
41

.38257
.38803
.39343
.39876
.40401

.35110
.35655
.36194
.36728
.37255

.32231
.32771
.33307
.33837
.34361

.29597
.30129
.30657
.31182
.31701

.27185
.27707
.28226
.28742
.29254

.24978
.25487
.25995
.26501
.27002

.22956
.23452
.23947
.24441
.24931

.21105
.21586
.22067
.22547
.23025

.19409
.19875
.20340
.20806
.21270

.17855
.18304
.18755
.19205
.19655

.16431
.16864
.17298
.17732
.18167

.15126
.15541
.15959
.16378
.16798

.13929
.14327
.14728
.15131
.15536

.12831
.13213
.13597
.13984
.14373

.11824
.12189
.12557
.12928
.13302

.10900
.11248
.11601
.11956
.12314

.10052
.10384
.10721
.11060
.11403

.09273
.09590
.09911
.10236
.10564

.08558
.08860
.09166
.09476
.09789

.07901
.08188
.08479
.08775
.09075

47
47
47
47
47

42
43
44
45
46

.40918
.41425
.41922
.42407
.42880

.37773
.38283
.38784
.39273
.39750

.34879
.35388
.35888
.36378
.36857

.32214
.32720
.33217
.33705
.34183

.29760
.30259
.30752
.31235
.31709

.27500
.27991
.28476
.28954
.29422

.25418
.25900
.26376
.26845
.27306

.23500
.23971
.24437
.24896
.25349

.21732
.22191
.22646
.23095
.23538

.20103
.20549
.20992
.21430
.21862

.18602
.19034
.19464
.19890
.20311

.17217
.17636
.18052
.18465
.18875

.15940
.16345
.16748
.17148
.17545

.14763
.15153
.15542
.15929
.16314

.13676
.14052
.14427
.14801
.15173

.12674
.13035
.13397
.13757
.14116

.11749
.12096
.12443
.12791
.13137

.10895
.11228
.11562
.11896
.12230

.10106
.10425
.10746
.11067
.11388

.09378
.09683
.09991
.10299
.10608

47
48
48
48
48

47
0
1
2
3

.43340
.19768
.19873
.20269
.20680

.40215
.17164
.17247
.17620
.18008

.37324
.14921
.14983
.15332
.15697

.34649
.12988
.13031
.13355
.13695

.32173
.11320
.11345
.11646
.11962

.29881
.09881
.09889
.10166
.10459

.27759
.08637
.08630
.08885
.09155

.25794
.07561
.07541
.07775
.08023

.23974
.06630
.06598
.06811
.07039

.22288
.05822
.05780
.05975
.06184

.20726
.05122
.05070
.05248
.05439

.19279
.04514
.04454
.04616
.04790

.17938
.03985
.03918
.04065
.04224

.16694
.03524
.03452
.03586
.03731

.15542
.03123
.03046
.03167
.03299

.14473
.02773
.02692
.02801
.02921

.13482
.02466
.02383
.02482
.02591

.12562
.02199
.02112
.02202
.02301

.11709
.01964
.01876
.01957
.02047

.10917
.01758
.01668
.01742
.01823

48
48
48
48
48

4
5
6
7
8

.21103
.21537
.21979
.22429
.22889

.18409
.18819
.19239
.19668
.20106

.16073
.16460
.16856
.17262
.17677

.14048
.14410
.14782
.15164
.15555

.12290
.12628
.12976
.13334
.13700

.10763
.11078
.11402
.11735
.12078

.09436
.09728
.10029
.10339
.10658

.08283
.08552
.08830
.09118
.09414

.07278
.07526
.07784
.08050
.08324

.06403
.06632
.06869
.07114
.07368

.05640
.05850
.06068
.06295
.06529

.04974
.05167
.05367
.05576
.05792

.04393
.04569
.04753
.04945
.05144

.03884
.04046
.04214
.04390
.04573

.03439
.03587
.03741
.03903
.04071

.03049
.03184
.03326
.03474
.03628

.02707
.02831
.02960
.03096
.03238

.02407
.02520
.02638
.02763
.02893

.02144
.02246
.02355
.02468
.02588

.01911
.02005
.02104
.02209
.02318

48
48
48
48
48

9
10
11
12
13

.23356
.23833
.24317
.24809
.25308

.20553
.21009
.21473
.21945
.22425

.18101
.18534
.18976
.19427
.19885

.15955
.16365
.16784
.17211
.17646

.14076
.14462
.14857
.15261
.15672

.12430
.12792
.13163
.13543
.13930

.10986
.11325
.11672
.12028
.12392

.09720
.10035
.10360
.10693
.11034

.08608
.08901
.09203
.09514
.09833

.07631
.07903
.08184
.08473
.08770

.06772
.07024
.07285
.07554
.07830

.06017
.06250
.06491
.06740
.06997

.05351
.05566
.05790
.06021
.06259

.04764
.04963
.05169
.05383
.05604

.04247
.04430
.04621
.04818
.05023

.03790
.03959
.04135
.04317
.04506

.03386
.03542
.03704
.03873
.04047

.03029
.03172
.03322
.03477
.03639

.02713
.02845
.02983
.03126
.03275

.02433
.02554
.02681
.02814
.02951

48
48
48
48
48

14
15
16
17
18

.25811
.26318
.26828
.27342
.27860

.22909
.23398
.23890
.24387
.24889

.20348
.20816
.21289
.21766
.22249

.18087
.18533
.18984
.19440
.19902

.16090
.16513
.16941
.17374
.17814

.14324
.14724
.15128
.15539
.15956

.12763
.13139
.13520
.13908
.14302

.11381
.11734
.12093
.12457
.12829

.10157
.10488
.10824
.11166
.11515

.09073
.09382
.09697
.10017
.10344

.08112
.08400
.08694
.08993
.09299

.07260
.07528
.07801
.08080
.08366

.06503
.06752
.07006
.07266
.07533

.05830
.06061
.06298
.06540
.06788

.05232
.05447
.05666
.05891
.06122

.04700
.04899
.05103
.05311
.05526

.04227
.04411
.04599
.04793
.04992

.03805
.03975
.04150
.04329
.04514

.03428
.03586
.03747
.03913
.04085

.03093
.03238
.03388
.03541
.03700

48
48
48
48
48

19
20
21
22
23

.28385
.28915
.29452
.29994
.30541

.25398
.25913
.26435
.26963
.27497

.22739
.23236
.23740
.24251
.24770

.20371
.20848
.21333
.21825
.22324

.18261
.18717
.19181
.19652
.20132

.16381
.16814
.17256
.17706
.18164

.14704
.15115
.15534
.15962
.16398

.13208
.13596
.13993
.14399
.14813

.11872
.12238
.12613
.12996
.13388

.10679
.11023
.11376
.11738
.12108

.09613
.09936
.10268
.10608
.10957

.08660
.08962
.09274
.09593
.09921

.07807
.08090
.08381
.08681
.08990

.07044
.07308
.07580
.07861
.08150

.06360
.06607
.06861
.07124
.07394

.05748
.05977
.06214
.06460
.06713

.05198
.05412
.05633
.05862
.06099

.04705
.04904
.05110
.05323
.05544

.04262
.04447
.04639
.04837
.05044

.03865
.04036
.04214
.04399
.04592

42

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

48
48
48
48
48

24
25
26
27
28

.31094
.31653
.32216
.32783
.33354

.28038
.28585
.29137
.29694
.30255

.25295
.25826
.26364
.26908
.27457

.22831
.23346
.23867
.24394
.24927

.20619
.21114
.21616
.22125
.22641

.18630
.19105
.19587
.20077
.20573

.16843
.17296
.17758
.18227
.18703

.15236
.15667
.16107
.16555
.17011

.13789
.14199
.14618
.15045
.15479

.12487
.12876
.13273
.13679
.14092

.11315
.11682
.12058
.12443
.12836

.10259
.10605
.10961
.11325
.11697

.09307
.09633
.09968
.10313
.10665

.08448
.08756
.09071
.09396
.09729

.07674
.07963
.08260
.08566
.08880

.06975
.07246
.07525
.07813
.08109

.06344
.06598
.06860
.07130
.07409

.05774
.06011
.06257
.06511
.06773

.05258
.05480
.05711
.05949
.06196

.04792
.05000
.05215
.05439
.05670

48
48
48
48
48

29
30
31
32
33

.33927
.34502
.35078
.35654
.36230

.30820
.31388
.31957
.32527
.33097

.28009
.28565
.29124
.29684
.30246

.25465
.26007
.26552
.27100
.27650

.23162
.23687
.24217
.24750
.25286

.21076
.21584
.22096
.22612
.23132

.19186
.19675
.20169
.20667
.21169

.17474
.17943
.18417
.18896
.19381

.15921
.16370
.16824
.17284
.17750

.14514
.14942
.15376
.15816
.16262

.13236
.13644
.14058
.14479
.14905

.12077
.12465
.12859
.13260
.13667

.11025
.11393
.11768
.12149
.12537

.10070
.10418
.10774
.11136
.11505

.09202
.09531
.09868
.10212
.10563

.08413
.08724
.09043
.09369
.09702

.07696
.07990
.08291
.08599
.08915

.07043
.07321
.07605
.07897
.08195

.06450
.06711
.06979
.07255
.07537

.05909
.06155
.06408
.06668
.06936

48
48
48
48
48

34
35
36
37
38

.36805
.37377
.37948
.38514
.39076

.33668
.34237
.34805
.35370
.35931

.30809
.31371
.31932
.32491
.33048

.28201
.28754
.29305
.29856
.30405

.25824
.26363
.26903
.27443
.27981

.23654
.24179
.24705
.25232
.25758

.21675
.22184
.22695
.23207
.23719

.19869
.20360
.20855
.21351
.21848

.18219
.18693
.19170
.19649
.20131

.16713
.17169
.17628
.18090
.18554

.15337
.15774
.16215
.16660
.17107

.14080
.14498
.14921
.15348
.15778

.12931
.13331
.13735
.14144
.14557

.11881
.12262
.12648
.13040
.13435

.10920
.11283
.11652
.12026
.12404

.10041
.10387
.10738
.11095
.11456

.09237
.09565
.09900
.10240
.10585

.08501
.08813
.09130
.09454
.09783

.07827
.08123
.08424
.08732
.09045

.07209
.07490
.07776
.08069
.08367

48
48
48
48
48

39
40
41
42
43

.39633
.40183
.40727
.41263
.41789

.36487
.37039
.37584
.38122
.38652

.33601
.34149
.34692
.35229
.35758

.30951
.31493
.32031
.32563
.33089

.28518
.29051
.29582
.30107
.30627

.26283
.26806
.27327
.27843
.28355

.24231
.24742
.25251
.25757
.26258

.22346
.22843
.23339
.23833
.24323

.20613
.21096
.21578
.22058
.22536

.19021
.19488
.19955
.20422
.20887

.17557
.18008
.18460
.18912
.19363

.16211
.16646
.17082
.17520
.17956

.14973
.15392
.15812
.16234
.16656

.13834
.14236
.14641
.15048
.15455

.12786
.13172
.13561
.13952
.14344

.11822
.12192
.12565
.12941
.13318

.10934
.11288
.11646
.12006
.12369

.10117
.10455
.10797
.11143
.11491

.09364
.09687
.10014
.10345
.10679

.08670
.08978
.09291
.09608
.09928

48
48
48
48
48

44
45
46
47
48

.42306
.42812
.43305
.43786
.44253

.39172
.39682
.40181
.40667
.41140

.36279
.36790
.37290
.37779
.38255

.33607
.34116
.34616
.35104
.35580

.31140
.31644
.32140
.32625
.33100

.28861
.29359
.29849
.30329
.30800

.26755
.27245
.27727
.28201
.28666

.24809
.25290
.25763
.26229
.26687

.23011
.23481
.23944
.24401
.24850

.21349
.21807
.22260
.22706
.23146

.19812
.20258
.20699
.21135
.21565

.18391
.18824
.19253
.19677
.20096

.17077
.17496
.17913
.18325
.18733

.15862
.16267
.16671
.17071
.17467

.14737
.15129
.15519
.15907
.16291

.13696
.14074
.14451
.14826
.15199

.12733
.13097
.13461
.13824
.14184

.11841
.12192
.12543
.12892
.13241

.11015
.11353
.11690
.12028
.12364

.10251
.10575
.10900
.11224
.11549

49
49
49
49
49

0
1
2
3
4

.19800
.19897
.20294
.20707
.21132

.17196
.17272
.17645
.18035
.18437

.14954
.15008
.15358
.15724
.16102

.13021
.13056
.13381
.13723
.14076

.11353
.11370
.11672
.11989
.12318

.09914
.09914
.10192
.10486
.10792

.08669
.08655
.08910
.09182
.09464

.07593
.07565
.07800
.08049
.08310

.06661
.06621
.06836
.07065
.07305

.05854
.05803
.05999
.06209
.06429

.05153
.05093
.05271
.05464
.05666

.04544
.04476
.04639
.04814
.04999

.04014
.03940
.04087
.04248
.04417

.03553
.03473
.03607
.03753
.03908

.03151
.03066
.03188
.03321
.03462

.02800
.02711
.02821
.02942
.03071

.02493
.02401
.02501
.02611
.02729

.02224
.02130
.02221
.02321
.02428

.01989
.01893
.01975
.02066
.02164

.01782
.01685
.01759
.01842
.01931

49
49
49
49
49

5
6
7
8
9

.21567
.22010
.22463
.22925
.23395

.18850
.19271
.19703
.20142
.20592

.16491
.16889
.17297
.17713
.18140

.14441
.14815
.15199
.15591
.15994

.12659
.13008
.13368
.13737
.14115

.11108
.11434
.11769
.12114
.12468

.09758
.10060
.10372
.10694
.11025

.08581
.08861
.09151
.09449
.09758

.07555
.07814
.08082
.08359
.08645

.06660
.06898
.07146
.07402
.07667

.05877
.06097
.06326
.06562
.06808

.05193
.05395
.05606
.05824
.06051

.04595
.04780
.04974
.05175
.05384

.04071
.04241
.04419
.04604
.04797

.03611
.03767
.03930
.04101
.04278

.03208
.03351
.03501
.03657
.03820

.02853
.02984
.03122
.03265
.03416

.02542
.02662
.02788
.02919
.03058

.02268
.02377
.02493
.02614
.02741

.02026
.02126
.02232
.02343
.02460

49
49
49
49
49

10
11
12
13
14

.23874
.24361
.24857
.25358
.25865

.21050
.21517
.21993
.22476
.22963

.18576
.19021
.19475
.19936
.20403

.16407
.16828
.17259
.17697
.18142

.14504
.14901
.15308
.15723
.16144

.12833
.13207
.13590
.13981
.14378

.11365
.11716
.12075
.12442
.12816

.10075
.10402
.10739
.11083
.11433

.08941
.09245
.09559
.09881
.10209

.07942
.08225
.08517
.08817
.09124

.07062
.07325
.07597
.07876
.08161

.06286
.06530
.06782
.07042
.07307

.05602
.05828
.06061
.06302
.06549

.04998
.05206
.05423
.05646
.05875

.04464
.04656
.04857
.05064
.05276

.03991
.04169
.04355
.04546
.04743

.03573
.03737
.03909
.04086
.04268

.03203
.03354
.03512
.03676
.03844

.02874
.03014
.03160
.03311
.03467

.02583
.02711
.02846
.02986
.03130

49
49
49
49
49

15
16
17
18
19

.26375
.26889
.27407
.27930
.28458

.23456
.23952
.24453
.24959
.25472

.20875
.21351
.21832
.22319
.22814

.18591
.19046
.19506
.19972
.20446

.16571
.17002
.17440
.17884
.18336

.14781
.15190
.15604
.16025
.16455

.13196
.13581
.13972
.14370
.14777

.11790
.12152
.12520
.12896
.13279

.10543
.10882
.11228
.11581
.11942

.09436
.09753
.10077
.10408
.10748

.08452
.08749
.09052
.09362
.09680

.07579
.07855
.08138
.08427
.08725

.06801
.07059
.07322
.07592
.07870

.06109
.06349
.06594
.06846
.07105

.05493
.05716
.05944
.06178
.06420

.04944
.05150
.05362
.05580
.05805

.04454
.04646
.04842
.05044
.05253

.04017
.04194
.04376
.04564
.04758

.03627
.03791
.03959
.04133
.04314

.03277
.03429
.03585
.03747
.03914

49
49
49
49
49

20
21
22
23
24

.28994
.29535
.30083
.30637
.31196

.25992
.26519
.27053
.27594
.28141

.23316
.23825
.24342
.24867
.25398

.20928
.21418
.21916
.22421
.22935

.18796
.19265
.19742
.20228
.20722

.16893
.17340
.17795
.18259
.18732

.15192
.15617
.16050
.16492
.16943

.13672
.14074
.14485
.14905
.15334

.12313
.12692
.13081
.13478
.13886

.11096
.11454
.11820
.12196
.12581

.10007
.10343
.10688
.11043
.11407

.09031
.09347
.09671
.10005
.10348

.08157
.08453
.08757
.09071
.09394

.07373
.07650
.07935
.08229
.08532

.06669
.06928
.07195
.07471
.07755

.06038
.06279
.06529
.06787
.07054

.05470
.05695
.05928
.06170
.06420

.04960
.05170
.05387
.05613
.05847

.04502
.04697
.04899
.05110
.05329

.04089
.04270
.04459
.04655
.04860

43

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

49
49
49
49
49

25
26
27
28
29

.31762
.32333
.32909
.33488
.34071

.28695
.29255
.29821
.30391
.30966

.25937
.26483
.27035
.27593
.28155

.23456
.23985
.24521
.25063
.25611

.21224
.21734
.22252
.22776
.23307

.19214
.19704
.20202
.20707
.21219

.17403
.17872
.18350
.18835
.19327

.15772
.16220
.16676
.17140
.17612

.14302
.14728
.15163
.15606
.16057

.12976
.13380
.13794
.14216
.14646

.11780
.12163
.12555
.12956
.13365

.10701
.11063
.11434
.11814
.12203

.09726
.10068
.10419
.10779
.11147

.08845
.09167
.09499
.09839
.10188

.08049
.08353
.08665
.08986
.09316

.07330
.07615
.07909
.08212
.08523

.06679
.06946
.07223
.07509
.07802

.06089
.06341
.06601
.06869
.07146

.05556
.05791
.06036
.06288
.06549

.05072
.05293
.05522
.05759
.06005

49
49
49
49
49

30
31
32
33
34

.34656
.35243
.35831
.36419
.37006

.31543
.32123
.32705
.33288
.33872

.28722
.29291
.29863
.30438
.31013

.26163
.26719
.27279
.27841
.28406

.23843
.24383
.24928
.25476
.26027

.21737
.22260
.22788
.23320
.23855

.19826
.20330
.20840
.21355
.21873

.18091
.18576
.19066
.19563
.20063

.16515
.16980
.17451
.17928
.18410

.15083
.15528
.15979
.16436
.16899

.13782
.14206
.14637
.15075
.15519

.12599
.13003
.13414
.13832
.14257

.11524
.11908
.12299
.12698
.13103

.10545
.10909
.11281
.11661
.12047

.09654
.09999
.10353
.10713
.11081

.08843
.09170
.09505
.09847
.10197

.08104
.08413
.08730
.09055
.09387

.07431
.07723
.08023
.08331
.08646

.06817
.07093
.07377
.07668
.07966

.06257
.06518
.06786
.07061
.07344

49
49
49
49
49

35
36
37
38
39

.37593
.38177
.38759
.39337
.39910

.34455
.35037
.35617
.36195
.36768

.31590
.32165
.32740
.33313
.33883

.28972
.29538
.30105
.30670
.31233

.26580
.27135
.27690
.28244
.28798

.24394
.24935
.25477
.26019
.26561

.22396
.22921
.23448
.23976
.24505

.20568
.21077
.21588
.22101
.22615

.18897
.19388
.19882
.20379
.20877

.17368
.17840
.18317
.18797
.19279

.15968
.16423
.16881
.17344
.17809

.14687
.15123
.15563
.16008
.16456

.13514
.13931
.14354
.14781
.15211

.12440
.12839
.13243
.13652
.14066

.11455
.11836
.12222
.12614
.13010

.10553
.10916
.11285
.11659
.12039

.09726
.10072
.10423
.10781
.11144

.08968
.09296
.09631
.09972
.10319

.08272
.08584
.08903
.09228
.09559

.07634
.07930
.08233
.08543
.08858

49
49
49
49
49

40
41
42
43
44

.40478
.41039
.41594
.42140
.42676

.37337
.37900
.38457
.39007
.39547

.34449
.35010
.35566
.36115
.36656

.31793
.32349
.32901
.33446
.33985

.29349
.29898
.30443
.30983
.31516

.27102
.27640
.28176
.28707
.29234

.25033
.25560
.26085
.26606
.27123

.23129
.23643
.24156
.24666
.25172

.21377
.21876
.22376
.22873
.23367

.19763
.20248
.20732
.21216
.21698

.18276
.18746
.19216
.19685
.20153

.16907
.17360
.17815
.18270
.18724

.15646
.16083
.16521
.16961
.17401

.14483
.14904
.15327
.15751
.16176

.13411
.13815
.14223
.14632
.15042

.12423
.12811
.13202
.13596
.13992

.11511
.11884
.12259
.12638
.13019

.10671
.11027
.11388
.11751
.12117

.09895
.10236
.10581
.10930
.11282

.09179
.09505
.09836
.10170
.10508

49
49
49
49
49

45
46
47
48
49

.43202
.43716
.44218
.44706
.45180

.40078
.40598
.41105
.41600
.42082

.37188
.37710
.38220
.38719
.39204

.34515
.35036
.35546
.36045
.36531

.32042
.32559
.33066
.33563
.34048

.29753
.30264
.30767
.31259
.31742

.27634
.28138
.28634
.29121
.29598

.25673
.26168
.26656
.27135
.27606

.23857
.24342
.24820
.25291
.25754

.22176
.22649
.23117
.23578
.24033

.20618
.21080
.21536
.21987
.22432

.19176
.19625
.20069
.20509
.20943

.17839
.18275
.18707
.19135
.19559

.16600
.17023
.17442
.17859
.18271

.15452
.15861
.16268
.16672
.17072

.14387
.14783
.15176
.15568
.15956

.13400
.13782
.14163
.14542
.14918

.12485
.12853
.13220
.13587
.13952

.11636
.11990
.12345
.12699
.13051

.10848
.11189
.11531
.11872
.12213

50
50
50
50
50

0
1
2
3
4

.19831
.19921
.20318
.20732
.21159

.17228
.17295
.17670
.18061
.18464

.14985
.15032
.15383
.15750
.16129

.13053
.13080
.13406
.13749
.14104

.11385
.11394
.11696
.12015
.12346

.09946
.09938
.10216
.10512
.10819

.08701
.08678
.08935
.09207
.09491

.07625
.07588
.07823
.08074
.08337

.06692
.06644
.06859
.07090
.07331

.05884
.05825
.06022
.06233
.06455

.05183
.05115
.05294
.05487
.05691

.04573
.04497
.04661
.04837
.05024

.04043
.03960
.04109
.04270
.04441

.03581
.03493
.03628
.03775
.03931

.03179
.03086
.03208
.03342
.03484

.02827
.02730
.02841
.02963
.03093

.02519
.02420
.02520
.02631
.02750

.02250
.02148
.02239
.02340
.02448

.02014
.01910
.01993
.02084
.02183

.01806
.01702
.01776
.01860
.01950

50
50
50
50
50

5
6
7
8
9

.21595
.22041
.22496
.22959
.23431

.18879
.19302
.19735
.20177
.20629

.16520
.16920
.17330
.17749
.18177

.14470
.14846
.15232
.15627
.16032

.12688
.13039
.13401
.13772
.14152

.11137
.11464
.11802
.12149
.12506

.09786
.10091
.10405
.10728
.11061

.08609
.08891
.09183
.09483
.09794

.07583
.07843
.08113
.08392
.08681

.06687
.06927
.07177
.07435
.07702

.05904
.06125
.06355
.06594
.06842

.05219
.05423
.05635
.05855
.06084

.04620
.04807
.05002
.05205
.05417

.04095
.04267
.04446
.04633
.04828

.03635
.03792
.03957
.04129
.04309

.03231
.03375
.03527
.03685
.03850

.02876
.03008
.03147
.03292
.03444

.02563
.02685
.02812
.02945
.03086

.02288
.02399
.02516
.02639
.02768

.02046
.02147
.02255
.02367
.02486

50
50
50
50
50

10
11
12
13
14

.23913
.24403
.24901
.25406
.25916

.21090
.21560
.22039
.22524
.23015

.18616
.19064
.19521
.19985
.20455

.16447
.16871
.17305
.17746
.18194

.14544
.14944
.15354
.15772
.16196

.12873
.13249
.13635
.14029
.14430

.11405
.11757
.12120
.12490
.12867

.10114
.10444
.10783
.11130
.11484

.08979
.09286
.09603
.09927
.10258

.07979
.08265
.08560
.08863
.09172

.07098
.07364
.07638
.07920
.08209

.06322
.06568
.06823
.07085
.07354

.05637
.05865
.06101
.06345
.06594

.05031
.05242
.05461
.05687
.05919

.04496
.04691
.04894
.05104
.05319

.04023
.04203
.04391
.04585
.04784

.03604
.03770
.03944
.04123
.04308

.03233
.03386
.03546
.03712
.03883

.02903
.03045
.03193
.03346
.03504

.02610
.02741
.02878
.03020
.03166

50
50
50
50
50

15
16
17
18
19

.26429
.26947
.27469
.27995
.28528

.23511
.24011
.24515
.25026
.25543

.20930
.21410
.21895
.22386
.22885

.18647
.19105
.19569
.20039
.20517

.16626
.17061
.17503
.17951
.18407

.14836
.15248
.15666
.16091
.16525

.13250
.13639
.14034
.14436
.14846

.11843
.12209
.12581
.12960
.13348

.10595
.10938
.11288
.11644
.12009

.09487
.09808
.10136
.10470
.10813

.08503
.08803
.09109
.09422
.09744

.07628
.07908
.08194
.08486
.08788

.06849
.07110
.07376
.07650
.07931

.06156
.06399
.06647
.06902
.07164

.05539
.05764
.05995
.06232
.06477

.04988
.05197
.05412
.05632
.05861

.04497
.04691
.04890
.05095
.05307

.04059
.04238
.04423
.04613
.04811

.03667
.03833
.04004
.04181
.04364

.03316
.03470
.03629
.03793
.03963

50
50
50
50
50

20
21
22
23
24

.29068
.29615
.30168
.30727
.31293

.26067
.26600
.27139
.27685
.28239

.23391
.23906
.24428
.24959
.25497

.21003
.21498
.22002
.22513
.23033

.18872
.19346
.19828
.20319
.20819

.16967
.17419
.17880
.18350
.18829

.15266
.15695
.16134
.16582
.17039

.13745
.14151
.14567
.14993
.15428

.12384
.12768
.13162
.13565
.13978

.11166
.11528
.11900
.12281
.12672

.10075
.10416
.10766
.11125
.11495

.09098
.09418
.09747
.10086
.10434

.08222
.08522
.08831
.09149
.09477

.07436
.07717
.08006
.08305
.08614

.06731
.06993
.07264
.07544
.07834

.06097
.06342
.06596
.06858
.07130

.05528
.05756
.05993
.06239
.06494

.05016
.05229
.05450
.05680
.05918

.04555
.04754
.04960
.05174
.05397

.04140
.04325
.04518
.04718
.04926

44

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

50
50
50
50
50

25
26
27
28
29

.31865
.32444
.33027
.33615
.34207

.28800
.29367
.29941
.30520
.31104

.26043
.26596
.27156
.27722
.28294

.23562
.24098
.24642
.25193
.25750

.21329
.21846
.22372
.22905
.23445

.19318
.19815
.20321
.20835
.21356

.17506
.17982
.18467
.18961
.19462

.15873
.16328
.16792
.17264
.17745

.14401
.14834
.15276
.15727
.16187

.13073
.13484
.13905
.14335
.14773

.11875
.12264
.12664
.13072
.13490

.10793
.11161
.11540
.11927
.12324

.09815
.10163
.10521
.10889
.11265

.08932
.09260
.09598
.09946
.10302

.08134
.08443
.08762
.09090
.09427

.07411
.07702
.08002
.08312
.08631

.06758
.07031
.07314
.07605
.07906

.06166
.06422
.06688
.06963
.07246

.05629
.05870
.06120
.06378
.06645

.05143
.05369
.05603
.05846
.06098

50
50
50
50
50

30
31
32
33
34

.34802
.35399
.35998
.36598
.37198

.31691
.32282
.32875
.33470
.34066

.28870
.29450
.30034
.30620
.31208

.26312
.26879
.27449
.28024
.28601

.23990
.24541
.25097
.25657
.26221

.21883
.22417
.22956
.23500
.24048

.19970
.20485
.21006
.21532
.22063

.18233
.18728
.19230
.19737
.20250

.16655
.17129
.17611
.18099
.18593

.15220
.15674
.16136
.16604
.17079

.13916
.14349
.14790
.15239
.15694

.12729
.13142
.13563
.13992
.14428

.11650
.12043
.12444
.12853
.13269

.10667
.11041
.11422
.11811
.12208

.09773
.10127
.10489
.10859
.11237

.08958
.09293
.09637
.09989
.10348

.08215
.08532
.08858
.09192
.09534

.07538
.07838
.08146
.08463
.08787

.06921
.07204
.07496
.07795
.08103

.06357
.06625
.06900
.07184
.07475

50
50
50
50
50

35
36
37
38
39

.37798
.38396
.38992
.39585
.40175

.34663
.35259
.35854
.36447
.37036

.31798
.32388
.32978
.33567
.34153

.29181
.29761
.30342
.30923
.31503

.26788
.27357
.27927
.28497
.29067

.24600
.25155
.25711
.26270
.26828

.22599
.23138
.23680
.24224
.24769

.20768
.21291
.21816
.22345
.22875

.19093
.19598
.20106
.20618
.21132

.17560
.18046
.18537
.19031
.19529

.16156
.16623
.17096
.17573
.18053

.14870
.15319
.15772
.16231
.16695

.13692
.14122
.14557
.14998
.15443

.12613
.13023
.13440
.13863
.14291

.11623
.12015
.12414
.12819
.13229

.10715
.11090
.11471
.11858
.12251

.09883
.10240
.10603
.10973
.11349

.09119
.09459
.09805
.10158
.10517

.08418
.08741
.09071
.09407
.09750

.07775
.08081
.08395
.08716
.09043

50
50
50
50
50

40
41
42
43
44

.40759
.41339
.41911
.42476
.43032

.37622
.38204
.38779
.39348
.39909

.34736
.35316
.35891
.36459
.37021

.32081
.32655
.33226
.33791
.34350

.29636
.30203
.30767
.31326
.31880

.27386
.27943
.28498
.29049
.29595

.25314
.25859
.26403
.26944
.27481

.23406
.23938
.24469
.24998
.25525

.21649
.22166
.22684
.23200
.23714

.20029
.20531
.21034
.21537
.22038

.18537
.19023
.19511
.19999
.20486

.17161
.17631
.18103
.18576
.19049

.15893
.16346
.16802
.17260
.17718

.14723
.15160
.15600
.16041
.16484

.13645
.14064
.14488
.14914
.15341

.12649
.13052
.13460
.13870
.14282

.11731
.12117
.12508
.12903
.13300

.10883
.11253
.11628
.12008
.12390

.10100
.10454
.10814
.11178
.11546

.09376
.09716
.10060
.10409
.10762

50
50
50
50
50

45
46
47
48
49

.43578
.44113
.44635
.45145
.45641

.40460
.41000
.41529
.42046
.42550

.37573
.38116
.38648
.39169
.39677

.34901
.35443
.35975
.36496
.37006

.32427
.32965
.33495
.34014
.34522

.30135
.30668
.31193
.31708
.32213

.28013
.28538
.29056
.29565
.30065

.26046
.26563
.27072
.27574
.28067

.24224
.24730
.25230
.25723
.26208

.22536
.23030
.23519
.24003
.24479

.20971
.21453
.21931
.22403
.22869

.19520
.19989
.20454
.20915
.21371

.18175
.18630
.19083
.19532
.19976

.16927
.17369
.17808
.18245
.18678

.15770
.16197
.16624
.17047
.17468

.14696
.15109
.15522
.15933
.16342

.13699
.14099
.14498
.14896
.15292

.12774
.13160
.13545
.13930
.14314

.11916
.12287
.12659
.13031
.13402

.11118
.11476
.11835
.12194
.12553

50
51
51
51
51

50
0
1
2
3

.46123
.19861
.19943
.20341
.20757

.43040
.17258
.17318
.17693
.18086

.40172
.15017
.15055
.15406
.15775

.37503
.13084
.13103
.13430
.13774

.35019
.11417
.11417
.11720
.12040

.32707
.09977
.09960
.10240
.10536

.30555
.08732
.08701
.08958
.09232

.28551
.07656
.07610
.07847
.08098

.26685
.06723
.06666
.06882
.07113

.24948
.05915
.05847
.06044
.06256

.23329
.05213
.05136
.05316
.05510

.21821
.04603
.04518
.04682
.04859

.20416
.04072
.03981
.04130
.04292

.19106
.03610
.03513
.03648
.03796

.17885
.03206
.03105
.03228
.03363

.16747
.02854
.02749
.02860
.02983

.15686
.02546
.02438
.02539
.02651

.14696
.02276
.02166
.02257
.02359

.13772
.02039
.01927
.02010
.02103

.12911
.01831
.01718
.01793
.01877

51
51
51
51
51

4
5
6
7
8

.21184
.21622
.22070
.22526
.22992

.18490
.18906
.19332
.19767
.20211

.16156
.16548
.16949
.17361
.17782

.14130
.14498
.14876
.15263
.15660

.12372
.12716
.13069
.13432
.13805

.10845
.11164
.11494
.11833
.12182

.09517
.09814
.10120
.10436
.10761

.08362
.08636
.08920
.09213
.09516

.07356
.07609
.07872
.08144
.08424

.06480
.06713
.06955
.07206
.07466

.05715
.05929
.06153
.06385
.06625

.05047
.05244
.05450
.05663
.05885

.04464
.04645
.04833
.05030
.05235

.03953
.04119
.04292
.04473
.04662

.03506
.03658
.03817
.03984
.04157

.03114
.03253
.03399
.03552
.03712

.02770
.02898
.03031
.03172
.03319

.02468
.02585
.02707
.02836
.02971

.02202
.02309
.02421
.02539
.02664

.01968
.02066
.02169
.02277
.02391

51
51
51
51
51

9
10
11
12
13

.23466
.23950
.24443
.24944
.25452

.20664
.21128
.21600
.22082
.22570

.18213
.18654
.19105
.19564
.20032

.16068
.16485
.16912
.17349
.17793

.14188
.14582
.14985
.15398
.15819

.12541
.12911
.13290
.13679
.14076

.11097
.11442
.11798
.12163
.12536

.09829
.10151
.10484
.10825
.11175

.08715
.09015
.09325
.09645
.09972

.07736
.08015
.08304
.08601
.08907

.06875
.07134
.07402
.07679
.07963

.06116
.06356
.06605
.06862
.07127

.05448
.05670
.05901
.06140
.06386

.04859
.05064
.05277
.05499
.05727

.04339
.04528
.04726
.04931
.05143

.03879
.04054
.04237
.04426
.04623

.03473
.03634
.03803
.03978
.04160

.03113
.03262
.03417
.03580
.03748

.02794
.02931
.03075
.03225
.03381

.02511
.02638
.02770
.02909
.03053

51
51
51
51
51

14
15
16
17
18

.25964
.26481
.27002
.27527
.28057

.23064
.23563
.24067
.24575
.25089

.20505
.20983
.21466
.21955
.22450

.18244
.18700
.19162
.19629
.20103

.16246
.16679
.17118
.17562
.18014

.14479
.14889
.15304
.15726
.16155

.12916
.13302
.13694
.14092
.14498

.11532
.11895
.12264
.12639
.13022

.10306
.10646
.10992
.11345
.11705

.09219
.09537
.09861
.10192
.10530

.08255
.08552
.08855
.09164
.09481

.07399
.07676
.07958
.08247
.08543

.06638
.06896
.07159
.07429
.07705

.05962
.06202
.06447
.06698
.06956

.05360
.05583
.05811
.06045
.06285

.04825
.05031
.05243
.05460
.05684

.04347
.04539
.04735
.04937
.05145

.03921
.04099
.04281
.04468
.04661

.03541
.03706
.03875
.04048
.04228

.03202
.03354
.03510
.03672
.03838

51
51
51
51
51

19
20
21
22
23

.28594
.29138
.29689
.30248
.30812

.25610
.26139
.26676
.27220
.27772

.22952
.23463
.23983
.24510
.25046

.20585
.21075
.21575
.22084
.22601

.18474
.18943
.19422
.19910
.20406

.16592
.17039
.17495
.17961
.18436

.14913
.15337
.15771
.16214
.16667

.13413
.13814
.14226
.14646
.15077

.12074
.12452
.12841
.13239
.13648

.10877
.11233
.11600
.11976
.12362

.09806
.10141
.10486
.10840
.11205

.08848
.09162
.09486
.09820
.10163

.07990
.08285
.08588
.08902
.09225

.07222
.07497
.07782
.08075
.08379

.06533
.06790
.07056
.07331
.07616

.05915
.06155
.06403
.06661
.06928

.05360
.05584
.05816
.06056
.06306

.04862
.05070
.05286
.05511
.05745

.04414
.04607
.04809
.05019
.05237

.04011
.04191
.04379
.04575
.04778

45

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

51
51
51
51
51

24
25
26
27
28

.31384
.31963
.32548
.33139
.33736

.28332
.28899
.29473
.30055
.30642

.25590
.26142
.26703
.27271
.27845

.23127
.23662
.24205
.24757
.25316

.20913
.21428
.21953
.22486
.23027

.18922
.19416
.19921
.20434
.20956

.17130
.17604
.18087
.18579
.19081

.15518
.15969
.16431
.16902
.17383

.14066
.14496
.14935
.15385
.15844

.12759
.13166
.13583
.14011
.14449

.11580
.11965
.12361
.12768
.13184

.10517
.10881
.11256
.11641
.12036

.09558
.09902
.10256
.10620
.10995

.08692
.09016
.09350
.09695
.10049

.07910
.08215
.08530
.08855
.09190

.07204
.07490
.07787
.08093
.08409

.06565
.06834
.07113
.07401
.07699

.05987
.06240
.06501
.06773
.07054

.05465
.05701
.05946
.06202
.06466

.04991
.05212
.05443
.05682
.05931

51
51
51
51
51

29
30
31
32
33

.34336
.34940
.35547
.36156
.36767

.31234
.31831
.32432
.33035
.33642

.28426
.29011
.29602
.30196
.30794

.25881
.26453
.27030
.27611
.28198

.23576
.24131
.24692
.25259
.25831

.21486
.22023
.22567
.23116
.23672

.19591
.20109
.20633
.21164
.21702

.17872
.18369
.18874
.19386
.19905

.16312
.16788
.17273
.17765
.18264

.14896
.15351
.15815
.16286
.16766

.13609
.14044
.14487
.14938
.15397

.12441
.12854
.13276
.13707
.14146

.11378
.11772
.12173
.12584
.13003

.10413
.10786
.11168
.11558
.11957

.09534
.09888
.10250
.10621
.11001

.08735
.09069
.09413
.09765
.10126

.08007
.08323
.08648
.08982
.09325

.07344
.07642
.07950
.08266
.08592

.06739
.07021
.07312
.07612
.07920

.06188
.06455
.06729
.07012
.07304

51
51
51
51
51

34
35
36
37
38

.37379
.37992
.38604
.39214
.39822

.34250
.34860
.35469
.36079
.36687

.31394
.31997
.32601
.33205
.33809

.28787
.29380
.29974
.30570
.31166

.26406
.26986
.27569
.28153
.28739

.24232
.24797
.25365
.25937
.26510

.22245
.22794
.23346
.23903
.24462

.20430
.20960
.21496
.22036
.22579

.18770
.19282
.19800
.20322
.20849

.17252
.17745
.18244
.18748
.19258

.15863
.16337
.16817
.17303
.17794

.14593
.15047
.15508
.15975
.16448

.13430
.13864
.14306
.14754
.15209

.12365
.12780
.13203
.13632
.14068

.11389
.11786
.12190
.12601
.13018

.10495
.10873
.11259
.11651
.12051

.09676
.10036
.10403
.10778
.11161

.08925
.09267
.09617
.09975
.10340

.08236
.08561
.08894
.09235
.09583

.07604
.07913
.08229
.08553
.08885

51
51
51
51
51

39
40
41
42
43

.40427
.41028
.41625
.42215
.42799

.37293
.37895
.38494
.39088
.39676

.34411
.35012
.35609
.36202
.36790

.31762
.32357
.32949
.33538
.34123

.29326
.29912
.30497
.31079
.31658

.27085
.27660
.28235
.28808
.29378

.25023
.25585
.26148
.26710
.27270

.23125
.23674
.24223
.24772
.25321

.21379
.21912
.22446
.22982
.23517

.19771
.20287
.20807
.21327
.21848

.18290
.18790
.19293
.19798
.20304

.16926
.17408
.17894
.18384
.18874

.15669
.16134
.16603
.17076
.17551

.14510
.14958
.15410
.15866
.16325

.13443
.13872
.14307
.14747
.15190

.12458
.12870
.13288
.13711
.14138

.11550
.11945
.12346
.12753
.13163

.10712
.11090
.11475
.11865
.12260

.09938
.10300
.10669
.11043
.11422

.09224
.09570
.09923
.10282
.10646

51
51
51
51
51

44
45
46
47
48

.43374
.43939
.44495
.45038
.45569

.40256
.40827
.41389
.41939
.42477

.37371
.37944
.38509
.39062
.39605

.34702
.35274
.35837
.36391
.36934

.32232
.32799
.33359
.33910
.34452

.29945
.30506
.31060
.31606
.32144

.27827
.28380
.28927
.29466
.29998

.25867
.26409
.26947
.27478
.28002

.24051
.24582
.25109
.25630
.26145

.22369
.22887
.23402
.23913
.24418

.20810
.21315
.21818
.22316
.22810

.19366
.19857
.20346
.20832
.21314

.18027
.18504
.18979
.19452
.19922

.16786
.17248
.17709
.18168
.18625

.15635
.16082
.16528
.16974
.17418

.14568
.14999
.15431
.15863
.16294

.13577
.13994
.14411
.14829
.15246

.12658
.13060
.13463
.13866
.14270

.11806
.12192
.12581
.12970
.13361

.11014
.11386
.11760
.12136
.12513

51
51
51
52
52

49
50
51
0
1

.46086
.46590
.47079
.19890
.19964

.43003
.43516
.44014
.17288
.17340

.40135
.40653
.41157
.15047
.15077

.37466
.37987
.38494
.13115
.13125

.34983
.35503
.36011
.11447
.11439

.32672
.33190
.33696
.10008
.09982

.30521
.31034
.31537
.08763
.08722

.28518
.29025
.29523
.07686
.07632

.26653
.27153
.27644
.06753
.06687

.24916
.25408
.25891
.05944
.05867

.23299
.23781
.24256
.05242
.05156

.21792
.22264
.22729
.04632
.04538

.20388
.20849
.21304
.04101
.04000

.19079
.19529
.19974
.03638
.03532

.17859
.18297
.18731
.03234
.03123

.16722
.17148
.17571
.02881
.02767

.15662
.16076
.16487
.02572
.02455

.14673
.15075
.15474
.02301
.02183

.13751
.14140
.14528
.02064
.01944

.12890
.13267
.13643
.01855
.01734

52
52
52
52
52

2
3
4
5
6

.20363
.20780
.21209
.21648
.22097

.17716
.18109
.18515
.18933
.19359

.15429
.15798
.16181
.16574
.16978

.13452
.13798
.14155
.14525
.14904

.11743
.12064
.12397
.12742
.13097

.10263
.10560
.10870
.11191
.11522

.08981
.09255
.09542
.09840
.10148

.07869
.08122
.08387
.08662
.08948

.06904
.07136
.07381
.07635
.07899

.06066
.06279
.06504
.06738
.06982

.05337
.05532
.05738
.05954
.06179

.04703
.04881
.05070
.05269
.05475

.04150
.04313
.04486
.04668
.04859

.03668
.03817
.03975
.04142
.04317

.03247
.03383
.03528
.03681
.03841

.02879
.03003
.03135
.03275
.03423

.02557
.02670
.02791
.02919
.03054

.02275
.02377
.02488
.02605
.02729

.02027
.02121
.02221
.02329
.02442

.01810
.01895
.01987
.02085
.02189

52
52
52
52
52

7
8
9
10
11

.22556
.23023
.23500
.23986
.24481

.19796
.20242
.20698
.21164
.21639

.17391
.17814
.18247
.18691
.19144

.15293
.15692
.16102
.16522
.16951

.13462
.13837
.14223
.14618
.15024

.11863
.12214
.12575
.12947
.13329

.10466
.10793
.11130
.11478
.11836

.09243
.09547
.09862
.10187
.10522

.08173
.08455
.08748
.09051
.09363

.07235
.07497
.07768
.08050
.08341

.06413
.06655
.06907
.07168
.07438

.05691
.05915
.06148
.06390
.06641

.05057
.05264
.05479
.05703
.05936

.04500
.04690
.04889
.05096
.05312

.04009
.04184
.04368
.04559
.04759

.03577
.03738
.03907
.04084
.04269

.03196
.03344
.03500
.03664
.03834

.02859
.02996
.03140
.03290
.03448

.02562
.02688
.02820
.02959
.03105

.02299
.02415
.02536
.02665
.02799

52
52
52
52
52

12
13
14
15
16

.24984
.25495
.26010
.26530
.27054

.22123
.22614
.23111
.23613
.24120

.19606
.20076
.20552
.21034
.21520

.17391
.17838
.18292
.18751
.19215

.15440
.15863
.16294
.16730
.17172

.13720
.14120
.14527
.14939
.15358

.12204
.12580
.12963
.13352
.13747

.10866
.11219
.11579
.11945
.12316

.09685
.10015
.10352
.10695
.11044

.08641
.08949
.09264
.09585
.09912

.07718
.08005
.08299
.08599
.08905

.06901
.07168
.07442
.07722
.08007

.06177
.06426
.06681
.06941
.07207

.05535
.05766
.06003
.06246
.06494

.04966
.05181
.05401
.05626
.05857

.04461
.04660
.04864
.05073
.05287

.04012
.04196
.04385
.04580
.04778

.03612
.03783
.03959
.04139
.04323

.03257
.03415
.03577
.03744
.03915

.02940
.03086
.03237
.03391
.03550

52
52
52
52
52

17
18
19
20
21

.27582
.28116
.28656
.29204
.29760

.24631
.25148
.25673
.26206
.26748

.22012
.22510
.23016
.23531
.24055

.19686
.20163
.20649
.21144
.21648

.17620
.18075
.18538
.19012
.19495

.15783
.16215
.16656
.17107
.17568

.14149
.14558
.14976
.15404
.15842

.12695
.13081
.13476
.13881
.14297

.11400
.11763
.12136
.12518
.12911

.10246
.10587
.10937
.11298
.11668

.09217
.09537
.09866
.10204
.10553

.08299
.08599
.08907
.09224
.09552

.07480
.07759
.08047
.08345
.08653

.06748
.07008
.07278
.07556
.07844

.06093
.06336
.06587
.06847
.07117

.05507
.05733
.05968
.06211
.06463

.04983
.05193
.05411
.05638
.05873

.04513
.04708
.04911
.05123
.05342

.04091
.04273
.04462
.04658
.04863

.03713
.03882
.04057
.04240
.04431

46

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

52
52
52
52
52

22
23
24
25
26

.30323
.30893
.31470
.32055
.32647

.27297
.27854
.28419
.28992
.29573

.24587
.25128
.25678
.26237
.26804

.22161
.22684
.23215
.23756
.24306

.19987
.20489
.21001
.21523
.22054

.18038
.18519
.19009
.19510
.20021

.16290
.16749
.17217
.17697
.18186

.14722
.15158
.15604
.16061
.16529

.13314
.13727
.14151
.14586
.15032

.12049
.12440
.12842
.13255
.13678

.10912
.11281
.11661
.12052
.12454

.09890
.10238
.10597
.10966
.11347

.08970
.09297
.09636
.09985
.10344

.08142
.08450
.08768
.09097
.09437

.07396
.07685
.07984
.08294
.08614

.06724
.06995
.07276
.07567
.07868

.06118
.06371
.06635
.06908
.07192

.05571
.05808
.06055
.06312
.06578

.05077
.05299
.05530
.05771
.06021

.04630
.04838
.05054
.05280
.05515

52
52
52
52
52

27
28
29
30
31

.33245
.33849
.34458
.35071
.35687

.30162
.30757
.31358
.31964
.32574

.27379
.27961
.28550
.29145
.29745

.24865
.25432
.26006
.26587
.27174

.22594
.23144
.23701
.24265
.24836

.20542
.21072
.21610
.22156
.22709

.18686
.19195
.19714
.20240
.20774

.17008
.17496
.17993
.18499
.19013

.15488
.15955
.16431
.16916
.17410

.14113
.14558
.15013
.15477
.15949

.12867
.13291
.13724
.14167
.14618

.11739
.12141
.12553
.12974
.13405

.10715
.11097
.11488
.11889
.12299

.09787
.10148
.10519
.10900
.11290

.08945
.09286
.09638
.09999
.10369

.08181
.08503
.08835
.09177
.09528

.07486
.07790
.08104
.08428
.08760

.06855
.07142
.07438
.07744
.08059

.06281
.06551
.06831
.07120
.07417

.05760
.06014
.06277
.06549
.06831

52
52
52
52
52

32
33
34
35
36

.36306
.36928
.37551
.38176
.38800

.33188
.33805
.34425
.35047
.35670

.30349
.30958
.31570
.32186
.32803

.27765
.28363
.28964
.29569
.30177

.25413
.25995
.26583
.27175
.27771

.23269
.23836
.24408
.24985
.25567

.21316
.21864
.22419
.22980
.23546

.19535
.20065
.20601
.21144
.21693

.17912
.18422
.18939
.19463
.19994

.16431
.16920
.17418
.17923
.18435

.15079
.15548
.16026
.16511
.17004

.13845
.14294
.14752
.15217
.15690

.12719
.13147
.13585
.14031
.14484

.11689
.12098
.12516
.12942
.13376

.10749
.11138
.11536
.11943
.12358

.09889
.10259
.10638
.11026
.11423

.09103
.09454
.09815
.10184
.10563

.08383
.08717
.09059
.09411
.09771

.07724
.08041
.08366
.08701
.09043

.07121
.07421
.07730
.08047
.08374

52
52
52
52
52

37
38
39
40
41

.39424
.40047
.40667
.41284
.41897

.36293
.36915
.37537
.38156
.38772

.33421
.34040
.34658
.35275
.35889

.30787
.31398
.32010
.32621
.33231

.28370
.28971
.29573
.30176
.30778

.26152
.26740
.27331
.27922
.28515

.24116
.24690
.25267
.25846
.26426

.22247
.22805
.23366
.23931
.24497

.20530
.21071
.21616
.22165
.22717

.18952
.19476
.20004
.20537
.21072

.17503
.18008
.18519
.19034
.19553

.16170
.16657
.17149
.17647
.18150

.14945
.15413
.15887
.16367
.16852

.13818
.14267
.14723
.15185
.15653

.12781
.13212
.13650
.14094
.14544

.11827
.12240
.12659
.13086
.13519

.10949
.11343
.11745
.12154
.12570

.10140
.10517
.10901
.11293
.11692

.09395
.09754
.10122
.10497
.10879

.08708
.09051
.09402
.09761
.10126

52
52
52
52
52

42
43
44
45
46

.42505
.43107
.43701
.44286
.44861

.39383
.39989
.40589
.41180
.41762

.36500
.37107
.37708
.38301
.38886

.33838
.34442
.35041
.35633
.36217

.31379
.31976
.32570
.33158
.33740

.29106
.29696
.30282
.30864
.31439

.27006
.27585
.28162
.28735
.29303

.25065
.25632
.26198
.26761
.27319

.23270
.23824
.24378
.24929
.25476

.21611
.22150
.22690
.23228
.23764

.20076
.20600
.21126
.21650
.22173

.18656
.19165
.19675
.20185
.20694

.17342
.17834
.18329
.18824
.19319

.16126
.16602
.17081
.17561
.18041

.15000
.15459
.15922
.16387
.16853

.13957
.14400
.14847
.15296
.15747

.12991
.13418
.13849
.14282
.14718

.12097
.12507
.12922
.13340
.13761

.11268
.11662
.12061
.12464
.12870

.10499
.10878
.11262
.11649
.12041

52
52
52
52
52

47
48
49
50
51

.45425
.45977
.46516
.47042
.47553

.42334
.42894
.43441
.43976
.44497

.39462
.40026
.40579
.41119
.41647

.36793
.37358
.37913
.38456
.38987

.34313
.34877
.35431
.35974
.36505

.32008
.32568
.33119
.33659
.34189

.29865
.30419
.30964
.31501
.32028

.27872
.28419
.28957
.29488
.30009

.26019
.26557
.27087
.27610
.28125

.24296
.24823
.25344
.25859
.26366

.22693
.23208
.23719
.24224
.24722

.21201
.21705
.22204
.22698
.23187

.19813
.20304
.20791
.21275
.21753

.18521
.18999
.19474
.19945
.20412

.17318
.17782
.18244
.18704
.19160

.16198
.16648
.17097
.17545
.17989

.15155
.15591
.16027
.16462
.16894

.14183
.14606
.15028
.15450
.15870

.13278
.13687
.14096
.14505
.14913

.12434
.12829
.13225
.13621
.14017

52
53
53
53
53

52
0
1
2
3

.48049
.19918
.19984
.20384
.20802

.45003
.17317
.17360
.17737
.18132

.42160
.15076
.15098
.15451
.15821

.39504
.13144
.13146
.13474
.13820

.37024
.11477
.11460
.11765
.12087

.34707
.10038
.10003
.10285
.10583

.32543
.08793
.08743
.09002
.09278

.30520
.07716
.07653
.07890
.08144

.28630
.06783
.06707
.06925
.07159

.26863
.05974
.05888
.06087
.06301

.25212
.05271
.05176
.05357
.05554

.23668
.04660
.04557
.04723
.04902

.22224
.04129
.04019
.04170
.04334

.20873
.03665
.03550
.03687
.03837

.19610
.03261
.03142
.03266
.03402

.18428
.02908
.02785
.02897
.03022

.17322
.02598
.02473
.02575
.02688

.16287
.02327
.02200
.02292
.02395

.15318
.02089
.01960
.02044
.02138

.14410
.01880
.01750
.01826
.01912

53
53
53
53
53

4
5
6
7
8

.21232
.21673
.22123
.22583
.23052

.18539
.18958
.19386
.19825
.20272

.16205
.16600
.17005
.17420
.17845

.14180
.14550
.14931
.15322
.15723

.12421
.12768
.13124
.13491
.13868

.10894
.11217
.11549
.11892
.12245

.09566
.09865
.10175
.10494
.10823

.08410
.08688
.08974
.09271
.09578

.07404
.07660
.07925
.08201
.08485

.06527
.06763
.07008
.07263
.07526

.05761
.05978
.06204
.06440
.06684

.05092
.05292
.05500
.05718
.05943

.04508
.04691
.04883
.05083
.05291

.03996
.04165
.04341
.04525
.04717

.03548
.03703
.03864
.04034
.04211

.03155
.03297
.03445
.03601
.03764

.02810
.02940
.03076
.03219
.03370

.02507
.02626
.02751
.02882
.03021

.02240
.02349
.02463
.02584
.02712

.02005
.02104
.02210
.02321
.02438

53
53
53
53
53

9
10
11
12
13

.23531
.24019
.24517
.25023
.25536

.20730
.21198
.21676
.22162
.22656

.18280
.18725
.19181
.19646
.20118

.16135
.16557
.16989
.17431
.17881

.14256
.14654
.15062
.15480
.15906

.12608
.12982
.13366
.13760
.14163

.11163
.11513
.11874
.12244
.12623

.09894
.10222
.10559
.10906
.11261

.08780
.09085
.09399
.09724
.10057

.07800
.08083
.08377
.08679
.08990

.06937
.07201
.07473
.07755
.08045

.06178
.06422
.06675
.06938
.07208

.05508
.05735
.05970
.06213
.06464

.04918
.05127
.05345
.05571
.05804

.04396
.04590
.04791
.05001
.05218

.03935
.04114
.04301
.04495
.04696

.03527
.03692
.03865
.04045
.04231

.03166
.03318
.03478
.03645
.03817

.02845
.02986
.03134
.03288
.03448

.02561
.02691
.02827
.02970
.03118

53
53
53
53
53

14
15
16
17
18

.26054
.26577
.27103
.27635
.28172

.23156
.23661
.24170
.24684
.25205

.20597
.21082
.21571
.22066
.22567

.18337
.18799
.19267
.19740
.20221

.16339
.16778
.17223
.17674
.18132

.14572
.14988
.15409
.15837
.16273

.13009
.13400
.13798
.14203
.14615

.11624
.11992
.12367
.12748
.13137

.10396
.10742
.11094
.11453
.11819

.09308
.09632
.09962
.10298
.10642

.08342
.08645
.08953
.09269
.09591

.07484
.07767
.08055
.08350
.08652

.06722
.06985
.07254
.07529
.07811

.06044
.06289
.06539
.06796
.07059

.05440
.05668
.05901
.06140
.06386

.04902
.05114
.05331
.05553
.05782

.04423
.04619
.04821
.05027
.05240

.03995
.04177
.04364
.04556
.04754

.03613
.03782
.03955
.04134
.04318

.03271
.03428
.03589
.03754
.03925

47

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

53
53
53
53
53

19
20
21
22
23

.28715
.29267
.29827
.30394
.30969

.25733
.26270
.26816
.27369
.27931

.23077
.23596
.24124
.24661
.25207

.20710
.21209
.21717
.22235
.22762

.18600
.19077
.19564
.20061
.20568

.16717
.17172
.17637
.18112
.18597

.15037
.15468
.15911
.16363
.16826

.13536
.13945
.14364
.14794
.15235

.12195
.12581
.12978
.13385
.13803

.10996
.11360
.11734
.12119
.12514

.09923
.10265
.10618
.10981
.11354

.08963
.09284
.09615
.09957
.10310

.08102
.08403
.08715
.09036
.09368

.07331
.07613
.07905
.08206
.08518

.06640
.06903
.07176
.07459
.07752

.06019
.06265
.06520
.06785
.07060

.05461
.05691
.05929
.06177
.06435

.04960
.05174
.05397
.05628
.05869

.04509
.04708
.04916
.05133
.05358

.04103
.04289
.04483
.04685
.04895

53
53
53
53
53

24
25
26
27
28

.31552
.32142
.32740
.33345
.33956

.28502
.29081
.29668
.30263
.30866

.25762
.26326
.26899
.27481
.28071

.23299
.23846
.24402
.24968
.25542

.21085
.21612
.22150
.22697
.23254

.19093
.19600
.20117
.20644
.21182

.17300
.17785
.18281
.18788
.19304

.15686
.16149
.16623
.17108
.17603

.14232
.14673
.15124
.15588
.16061

.12921
.13340
.13769
.14211
.14662

.11739
.12136
.12544
.12963
.13393

.10673
.11048
.11434
.11832
.12241

.09710
.10065
.10430
.10807
.11195

.08841
.09175
.09520
.09877
.10244

.08055
.08370
.08695
.09032
.09380

.07345
.07641
.07947
.08265
.08594

.06702
.06980
.07269
.07568
.07878

.06120
.06381
.06653
.06935
.07227

.05593
.05838
.06093
.06359
.06634

.05116
.05345
.05585
.05835
.06094

53
53
53
53
53

29
30
31
32
33

.34572
.35193
.35819
.36447
.37079

.31474
.32089
.32708
.33331
.33959

.28668
.29271
.29880
.30495
.31114

.26125
.26714
.27310
.27912
.28519

.23819
.24392
.24972
.25559
.26152

.21728
.22282
.22845
.23415
.23992

.19831
.20366
.20909
.21460
.22019

.18109
.18623
.19146
.19678
.20218

.16545
.17038
.17541
.18052
.18572

.15125
.15597
.16078
.16569
.17069

.13834
.14285
.14745
.15215
.15694

.12660
.13090
.13529
.13978
.14437

.11593
.12002
.12420
.12849
.13287

.10622
.11010
.11408
.11816
.12234

.09738
.10106
.10484
.10872
.11271

.08932
.09281
.09640
.10009
.10388

.08199
.08529
.08869
.09219
.09579

.07530
.07842
.08164
.08496
.08838

.06920
.07215
.07520
.07834
.08159

.06363
.06642
.06930
.07228
.07535

53
53
53
53
53

34
35
36
37
38

.37714
.38350
.38987
.39624
.40260

.34590
.35224
.35859
.36496
.37133

.31737
.32365
.32994
.33626
.34259

.29132
.29749
.30370
.30993
.31619

.26751
.27355
.27964
.28577
.29192

.24575
.25164
.25759
.26358
.26961

.22585
.23158
.23737
.24320
.24909

.20765
.21320
.21882
.22449
.23021

.19101
.19637
.20180
.20729
.21284

.17577
.18094
.18618
.19148
.19686

.16182
.16679
.17183
.17695
.18214

.14905
.15381
.15866
.16359
.16859

.13734
.14191
.14656
.15129
.15610

.12662
.13098
.13544
.13998
.14460

.11678
.12096
.12522
.12957
.13400

.10776
.11175
.11582
.11998
.12422

.09949
.10329
.10717
.11115
.11521

.09190
.09551
.09921
.10301
.10689

.08492
.08836
.09189
.09551
.09922

.07852
.08179
.08515
.08859
.09213

53
53
53
53
53

39
40
41
42
43

.40895
.41527
.42157
.42782
.43401

.37769
.38403
.39036
.39665
.40289

.34892
.35525
.36157
.36786
.37411

.32246
.32873
.33500
.34125
.34747

.29809
.30428
.31047
.31666
.32282

.27566
.28174
.28783
.29393
.30001

.25501
.26095
.26693
.27291
.27889

.23598
.24178
.24762
.25347
.25933

.21845
.22409
.22978
.23549
.24121

.20229
.20777
.21329
.21885
.22443

.18739
.19270
.19805
.20345
.20887

.17366
.17878
.18397
.18920
.19446

.16099
.16593
.17094
.17600
.18110

.14930
.15406
.15889
.16378
.16871

.13851
.14309
.14774
.15246
.15722

.12855
.13295
.13743
.14197
.14656

.11935
.12358
.12788
.13224
.13667

.11086
.11491
.11904
.12323
.12749

.10301
.10689
.11085
.11487
.11897

.09576
.09947
.10326
.10712
.11106

53
53
53
53
53

44
45
46
47
48

.44014
.44618
.45213
.45797
.46370

.40908
.41519
.42121
.42713
.43294

.38031
.38644
.39250
.39846
.40432

.35366
.35978
.36583
.37180
.37768

.32896
.33504
.34106
.34701
.35287

.30607
.31209
.31805
.32395
.32978

.28485
.29078
.29667
.30250
.30827

.26518
.27101
.27680
.28255
.28823

.24693
.25264
.25833
.26397
.26957

.23001
.23559
.24116
.24669
.25218

.21431
.21976
.22519
.23059
.23597

.19975
.20504
.21033
.21561
.22086

.18623
.19137
.19652
.20166
.20678

.17368
.17866
.18366
.18866
.19364

.16202
.16685
.17170
.17655
.18139

.15120
.15587
.16056
.16526
.16997

.14115
.14566
.15019
.15475
.15931

.13180
.13616
.14054
.14494
.14936

.12312
.12732
.13155
.13580
.14008

.11505
.11909
.12317
.12728
.13141

53
53
53
53
53

49
50
51
52
53

.46930
.47477
.48011
.48529
.49031

.43864
.44421
.44965
.45494
.46007

.41007
.41571
.42121
.42657
.43179

.38345
.38912
.39466
.40007
.40533

.35864
.36431
.36986
.37528
.38057

.33552
.34116
.34670
.35212
.35741

.31395
.31956
.32506
.33045
.33572

.29385
.29939
.30484
.31019
.31543

.27510
.28057
.28595
.29124
.29643

.25761
.26299
.26829
.27351
.27864

.24130
.24658
.25179
.25693
.26198

.22607
.23124
.23636
.24141
.24637

.21187
.21692
.22193
.22688
.23175

.19861
.20354
.20844
.21328
.21806

.18623
.19104
.19582
.20055
.20522

.17467
.17935
.18401
.18862
.19319

.16387
.16842
.17296
.17746
.18192

.15379
.15821
.16262
.16700
.17135

.14436
.14865
.15294
.15720
.16143

.13556
.13972
.14387
.14801
.15213

54
54
54
54
54

0
1
2
3
4

.19946
.20004
.20404
.20823
.21254

.17345
.17380
.17758
.18153
.18562

.15105
.15118
.15471
.15843
.16227

.13173
.13166
.13495
.13842
.14203

.11506
.11480
.11785
.12109
.12445

.10067
.10024
.10305
.10605
.10917

.08822
.08763
.09023
.09300
.09589

.07745
.07673
.07911
.08166
.08433

.06812
.06727
.06945
.07180
.07426

.06003
.05907
.06107
.06322
.06549

.05300
.05195
.05377
.05574
.05783

.04689
.04576
.04742
.04923
.05114

.04157
.04038
.04189
.04354
.04529

.03693
.03569
.03706
.03856
.04017

.03288
.03159
.03284
.03421
.03568

.02934
.02802
.02915
.03040
.03175

.02624
.02490
.02592
.02706
.02829

.02353
.02216
.02309
.02413
.02526

.02114
.01976
.02060
.02155
.02258

.01904
.01766
.01842
.01928
.02022

54
54
54
54
54

5
6
7
8
9

.21696
.22148
.22610
.23081
.23561

.18982
.19412
.19852
.20301
.20761

.16624
.17030
.17447
.17874
.18311

.14575
.14957
.15350
.15753
.16166

.12792
.13150
.13519
.13898
.14287

.11241
.11575
.11920
.12274
.12640

.09890
.10201
.10522
.10853
.11194

.08712
.09000
.09299
.09607
.09925

.07684
.07951
.08228
.08514
.08811

.06786
.07033
.07289
.07555
.07830

.06001
.06229
.06466
.06712
.06967

.05315
.05525
.05743
.05971
.06207

.04714
.04907
.05108
.05318
.05537

.04187
.04364
.04550
.04744
.04946

.03724
.03887
.04058
.04237
.04424

.03318
.03467
.03625
.03789
.03962

.02960
.03098
.03243
.03394
.03553

.02645
.02772
.02905
.03044
.03191

.02368
.02484
.02606
.02735
.02870

.02123
.02229
.02342
.02460
.02585

54
54
54
54
54

10
11
12
13
14

.24052
.24551
.25059
.25575
.26096

.21231
.21711
.22199
.22696
.23198

.18759
.19216
.19684
.20159
.20640

.16590
.17025
.17469
.17921
.18381

.14687
.15098
.15518
.15947
.16383

.13016
.13402
.13799
.14204
.14616

.11547
.11909
.12282
.12664
.13052

.10255
.10594
.10944
.11302
.11667

.09118
.09435
.09761
.10097
.10439

.08116
.08411
.08716
.09030
.09350

.07233
.07508
.07792
.08084
.08384

.06453
.06709
.06974
.07246
.07525

.05765
.06002
.06248
.06502
.06762

.05157
.05377
.05605
.05841
.06083

.04619
.04823
.05035
.05254
.05479

.04143
.04331
.04528
.04731
.04940

.03720
.03895
.04077
.04266
.04460

.03346
.03507
.03676
.03851
.04031

.03013
.03162
.03319
.03481
.03648

.02717
.02855
.03000
.03150
.03305

48

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

54
54
54
54
54

15
16
17
18
19

.26621
.27150
.27684
.28224
.28771

.23706
.24218
.24735
.25259
.25790

.21127
.21619
.22117
.22622
.23135

.18845
.19316
.19792
.20276
.20768

.16825
.17272
.17726
.18188
.18658

.15034
.15458
.15889
.16328
.16775

.13447
.13847
.14255
.14670
.15095

.12038
.12415
.12800
.13192
.13593

.10788
.11142
.11504
.11873
.12252

.09677
.10009
.10348
.10695
.11052

.08689
.09000
.09318
.09643
.09978

.07810
.08101
.08398
.08703
.09017

.07028
.07299
.07577
.07862
.08156

.06330
.06583
.06842
.07108
.07383

.05709
.05944
.06185
.06434
.06691

.05154
.05373
.05598
.05829
.06068

.04658
.04862
.05071
.05286
.05510

.04215
.04404
.04599
.04799
.05007

.03819
.03994
.04175
.04361
.04555

.03464
.03627
.03794
.03967
.04148

54
54
54
54
54

20
21
22
23
24

.29326
.29890
.30461
.31040
.31628

.26330
.26880
.27437
.28004
.28579

.23657
.24189
.24730
.25280
.25840

.21270
.21783
.22305
.22836
.23378

.19139
.19630
.20131
.20642
.21164

.17233
.17702
.18182
.18671
.19172

.15530
.15976
.16433
.16900
.17379

.14006
.14429
.14863
.15308
.15764

.12641
.13042
.13453
.13875
.14309

.11419
.11797
.12186
.12586
.12997

.10324
.10680
.11047
.11425
.11814

.09341
.09676
.10022
.10378
.10747

.08460
.08774
.09099
.09435
.09782

.07668
.07963
.08268
.08584
.08911

.06957
.07233
.07519
.07816
.08124

.06317
.06576
.06844
.07123
.07412

.05742
.05984
.06235
.06496
.06767

.05224
.05450
.05684
.05929
.06184

.04757
.04968
.05187
.05416
.05655

.04336
.04533
.04738
.04952
.05175

54
54
54
54
54

25
26
27
28
29

.32224
.32827
.33438
.34056
.34680

.29164
.29757
.30359
.30968
.31584

.26410
.26989
.27578
.28175
.28779

.23931
.24493
.25066
.25647
.26237

.21697
.22241
.22795
.23358
.23931

.19685
.20208
.20742
.21286
.21840

.17870
.18371
.18885
.19408
.19942

.16233
.16712
.17204
.17706
.18219

.14755
.15213
.15682
.16162
.16654

.13421
.13856
.14304
.14762
.15232

.12216
.12629
.13055
.13491
.13939

.11127
.11518
.11922
.12337
.12764

.10141
.10512
.10895
.11289
.11694

.09250
.09600
.09963
.10336
.10721

.08443
.08774
.09116
.09469
.09834

.07712
.08024
.08347
.08681
.09026

.07050
.07343
.07648
.07964
.08290

.06449
.06725
.07012
.07310
.07619

.05904
.06164
.06434
.06715
.07006

.05409
.05653
.05908
.06172
.06447

54
54
54
54
54

30
31
32
33
34

.35309
.35943
.36581
.37222
.37867

.32206
.32834
.33467
.34105
.34746

.29391
.30008
.30632
.31262
.31896

.26834
.27439
.28050
.28668
.29291

.24512
.25101
.25697
.26301
.26911

.22402
.22974
.23553
.24140
.24734

.20485
.21037
.21597
.22167
.22743

.18741
.19273
.19814
.20364
.20922

.17155
.17666
.18187
.18717
.19255

.15712
.16202
.16701
.17211
.17729

.14398
.14866
.15345
.15834
.16332

.13201
.13648
.14106
.14574
.15051

.12110
.12537
.12973
.13421
.13878

.11116
.11522
.11938
.12365
.12802

.10209
.10595
.10991
.11398
.11815

.09382
.09748
.10125
.10512
.10910

.08627
.08974
.09332
.09701
.10079

.07937
.08267
.08606
.08956
.09316

.07307
.07619
.07941
.08273
.08615

.06732
.07026
.07331
.07646
.07971

54
54
54
54
54

35
36
37
38
39

.38514
.39163
.39812
.40462
.41111

.35391
.36039
.36688
.37338
.37989

.32534
.33176
.33821
.34468
.35116

.29920
.30553
.31189
.31829
.32471

.27527
.28148
.28773
.29403
.30035

.25335
.25942
.26554
.27171
.27791

.23328
.23919
.24515
.25118
.25724

.21488
.22062
.22642
.23228
.23819

.19803
.20358
.20920
.21489
.22064

.18257
.18793
.19336
.19887
.20445

.16840
.17356
.17880
.18412
.18951

.15539
.16035
.16540
.17053
.17574

.14345
.14822
.15307
.15801
.16303

.13249
.13706
.14172
.14646
.15129

.12243
.12680
.13126
.13582
.14046

.11318
.11736
.12163
.12600
.13045

.10468
.10867
.11275
.11693
.12120

.09687
.10067
.10457
.10857
.11266

.08968
.09331
.09703
.10085
.10476

.08307
.08652
.09007
.09372
.09745

54
54
54
54
54

40
41
42
43
44

.41758
.42403
.43045
.43681
.44312

.38639
.39287
.39933
.40575
.41212

.35764
.36412
.37058
.37701
.38340

.33113
.33757
.34399
.35040
.35677

.30669
.31305
.31941
.32576
.33208

.28415
.29040
.29667
.30294
.30919

.26335
.26948
.27564
.28180
.28796

.24415
.25015
.25618
.26222
.26826

.22644
.23228
.23816
.24407
.24998

.21008
.21576
.22149
.22725
.23302

.19497
.20049
.20605
.21165
.21728

.18101
.18635
.19175
.19719
.20266

.16812
.17328
.17850
.18377
.18908

.15620
.16118
.16623
.17132
.17647

.14518
.14998
.15485
.15977
.16475

.13499
.13961
.14430
.14905
.15386

.12556
.13000
.13452
.13910
.14374

.11684
.12110
.12544
.12985
.13433

.10876
.11285
.11702
.12127
.12558

.10129
.10521
.10921
.11329
.11744

54
54
54
54
54

45
46
47
48
49

.44935
.45549
.46153
.46746
.47328

.41842
.42464
.43077
.43680
.44271

.38972
.39598
.40215
.40823
.41420

.36309
.36935
.37553
.38163
.38762

.33836
.34459
.35076
.35684
.36283

.31541
.32158
.32770
.33374
.33971

.29409
.30019
.30623
.31222
.31813

.27429
.28029
.28625
.29215
.29800

.25589
.26178
.26764
.27345
.27921

.23880
.24456
.25030
.25601
.26167

.22291
.22854
.23416
.23975
.24530

.20814
.21363
.21911
.22458
.23001

.19441
.19975
.20509
.21042
.21573

.18164
.18683
.19203
.19722
.20239

.16976
.17480
.17984
.18489
.18993

.15871
.16359
.16848
.17339
.17829

.14842
.15314
.15789
.16264
.16741

.13885
.14341
.14800
.15261
.15723

.12994
.13434
.13878
.14324
.14772

.12164
.12589
.13017
.13449
.13883

54
54
54
54
54

50
51
52
53
54

.47897
.48452
.48992
.49517
.50026

.44850
.45416
.45968
.46505
.47026

.42006
.42580
.43140
.43685
.44214

.39352
.39929
.40494
.41044
.41580

.36873
.37452
.38018
.38572
.39111

.34558
.35136
.35702
.36256
.36796

.32397
.32971
.33535
.34086
.34626

.30377
.30947
.31506
.32054
.32591

.28491
.29053
.29607
.30150
.30682

.26728
.27282
.27828
.28365
.28892

.25081
.25626
.26163
.26693
.27213

.23541
.24076
.24604
.25125
.25637

.22101
.22625
.23143
.23655
.24158

.20755
.21267
.21775
.22276
.22771

.19496
.19996
.20492
.20983
.21468

.18319
.18806
.19291
.19770
.20245

.17217
.17692
.18164
.18633
.19096

.16186
.16648
.17108
.17565
.18018

.15221
.15670
.16118
.16563
.17004

.14318
.14754
.15189
.15622
.16052

55
55
55
55
55

0
1
2
3
4

.19972
.20022
.20423
.20843
.21275

.17372
.17399
.17777
.18173
.18583

.15132
.15137
.15491
.15863
.16249

.13201
.13185
.13515
.13863
.14225

.11535
.11500
.11805
.12129
.12467

.10096
.10043
.10325
.10626
.10939

.08851
.08783
.09043
.09321
.09611

.07774
.07692
.07931
.08187
.08455

.06841
.06746
.06965
.07200
.07448

.06031
.05926
.06126
.06342
.06570

.05328
.05214
.05396
.05594
.05804

.04717
.04595
.04761
.04942
.05135

.04184
.04056
.04207
.04373
.04549

.03720
.03586
.03724
.03875
.04037

.03315
.03177
.03302
.03440
.03588

.02961
.02819
.02932
.03059
.03194

.02650
.02506
.02609
.02724
.02848

.02378
.02232
.02325
.02430
.02544

.02139
.01992
.02076
.02172
.02276

.01929
.01781
.01857
.01945
.02040

55
55
55
55
55

5
6
7
8
9

.21718
.22172
.22635
.23107
.23590

.19004
.19436
.19877
.20328
.20790

.16647
.17055
.17473
.17902
.18341

.14598
.14982
.15376
.15781
.16196

.12816
.13175
.13546
.13926
.14317

.11265
.11600
.11946
.12303
.12670

.09913
.10225
.10548
.10881
.11224

.08735
.09025
.09325
.09635
.09955

.07707
.07975
.08254
.08542
.08840

.06809
.07057
.07315
.07582
.07859

.06024
.06253
.06491
.06739
.06996

.05337
.05548
.05768
.05997
.06236

.04735
.04930
.05133
.05344
.05565

.04208
.04387
.04574
.04769
.04973

.03745
.03909
.04082
.04262
.04450

.03338
.03489
.03648
.03814
.03988

.02980
.03119
.03265
.03418
.03579

.02665
.02792
.02927
.03068
.03216

.02387
.02504
.02628
.02758
.02895

.02141
.02249
.02363
.02483
.02609

49

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

55
55
55
55
55

10
11
12
13
14

.24082
.24584
.25094
.25612
.26135

.21262
.21744
.22235
.22734
.23239

.18790
.19250
.19720
.20197
.20681

.16622
.17059
.17505
.17960
.18422

.14719
.15132
.15555
.15986
.16425

.13048
.13436
.13835
.14243
.14658

.11579
.11944
.12319
.12703
.13094

.10287
.10628
.10980
.11341
.11708

.09149
.09468
.09798
.10135
.10480

.08147
.08445
.08752
.09068
.09391

.07264
.07541
.07827
.08122
.08424

.06484
.06741
.07008
.07283
.07565

.05795
.06034
.06283
.06539
.06801

.05186
.05408
.05639
.05877
.06121

.04648
.04854
.05068
.05289
.05516

.04171
.04361
.04560
.04765
.04977

.03748
.03924
.04108
.04299
.04495

.03372
.03536
.03707
.03884
.04066

.03039
.03190
.03348
.03513
.03682

.02742
.02882
.03029
.03181
.03338

55
55
55
55
55

15
16
17
18
19

.26663
.27195
.27731
.28274
.28824

.23749
.24263
.24783
.25310
.25844

.21171
.21666
.22166
.22674
.23190

.18889
.19362
.19842
.20328
.20824

.16869
.17319
.17776
.18240
.18714

.15078
.15505
.15939
.16380
.16831

.13491
.13894
.14304
.14722
.15150

.12082
.12462
.12849
.13244
.13648

.10831
.11188
.11552
.11924
.12306

.09720
.10055
.10397
.10746
.11106

.08731
.09045
.09365
.09694
.10031

.07852
.08145
.08445
.08752
.09069

.07069
.07343
.07623
.07910
.08207

.06371
.06626
.06887
.07156
.07434

.05748
.05986
.06230
.06480
.06740

.05193
.05414
.05641
.05875
.06117

.04696
.04902
.05113
.05331
.05557

.04252
.04443
.04640
.04842
.05053

.03855
.04032
.04215
.04404
.04600

.03499
.03664
.03833
.04009
.04191

55
55
55
55
55

20
21
22
23
24

.29382
.29949
.30524
.31108
.31700

.26388
.26940
.27502
.28073
.28653

.23715
.24251
.24796
.25350
.25915

.21329
.21845
.22371
.22907
.23454

.19198
.19692
.20197
.20713
.21240

.17292
.17765
.18248
.18742
.19248

.15589
.16038
.16499
.16971
.17454

.14064
.14491
.14928
.15378
.15839

.12699
.13103
.13518
.13944
.14383

.11476
.11858
.12250
.12654
.13070

.10380
.10740
.11110
.11492
.11886

.09397
.09735
.10084
.10445
.10817

.08514
.08832
.09160
.09500
.09852

.07721
.08020
.08328
.08648
.08979

.07009
.07288
.07578
.07878
.08190

.06368
.06630
.06901
.07183
.07477

.05792
.06036
.06291
.06555
.06830

.05272
.05501
.05739
.05987
.06245

.04804
.05018
.05240
.05472
.05715

.04382
.04581
.04789
.05006
.05234

55
55
55
55
55

25
26
27
28
29

.32300
.32909
.33526
.34151
.34781

.29242
.29841
.30449
.31064
.31688

.26490
.27075
.27669
.28272
.28884

.24011
.24579
.25158
.25745
.26342

.21778
.22327
.22887
.23457
.24037

.19765
.20294
.20834
.21385
.21946

.17950
.18457
.18976
.19507
.20047

.16312
.16797
.17295
.17804
.18323

.14834
.15297
.15772
.16259
.16757

.13499
.13939
.14393
.14858
.15334

.12292
.12711
.13142
.13585
.14040

.11202
.11599
.12008
.12430
.12863

.10215
.10591
.10979
.11379
.11791

.09322
.09678
.10045
.10425
.10816

.08514
.08849
.09197
.09556
.09927

.07781
.08098
.08426
.08766
.09117

.07117
.07415
.07725
.08046
.08378

.06515
.06795
.07087
.07390
.07705

.05968
.06232
.06507
.06793
.07090

.05471
.05719
.05978
.06248
.06528

55
55
55
55
55

30
31
32
33
34

.35418
.36060
.36706
.37357
.38011

.32318
.32953
.33595
.34242
.34894

.29503
.30129
.30762
.31401
.32045

.26948
.27561
.28181
.28808
.29442

.24626
.25223
.25829
.26442
.27062

.22516
.23096
.23684
.24281
.24885

.20598
.21158
.21728
.22307
.22894

.18854
.19394
.19944
.20503
.21071

.17266
.17786
.18315
.18854
.19403

.15821
.16319
.16828
.17347
.17875

.14506
.14982
.15469
.15967
.16475

.13307
.13762
.14228
.14705
.15192

.12214
.12648
.13093
.13549
.14016

.11218
.11631
.12056
.12491
.12937

.10309
.10702
.11106
.11521
.11948

.09479
.09853
.10237
.10633
.11039

.08722
.09076
.09441
.09818
.10205

.08030
.08366
.08712
.09070
.09439

.07397
.07715
.08044
.08384
.08734

.06819
.07120
.07431
.07754
.08087

55
55
55
55
55

35
36
37
38
39

.38669
.39329
.39991
.40653
.41315

.35550
.36209
.36870
.37534
.38198

.32695
.33349
.34006
.34666
.35328

.30082
.30727
.31376
.32029
.32684

.27689
.28322
.28960
.29603
.30249

.25497
.26116
.26741
.27371
.28006

.23489
.24092
.24701
.25317
.25938

.21649
.22234
.22827
.23426
.24032

.19961
.20528
.21103
.21685
.22274

.18414
.18961
.19517
.20081
.20652

.16994
.17521
.18058
.18603
.19156

.15690
.16198
.16715
.17240
.17775

.14494
.14981
.15478
.15984
.16500

.13395
.13862
.14339
.14826
.15322

.12385
.12832
.13290
.13757
.14234

.11457
.11885
.12323
.12771
.13229

.10603
.11012
.11431
.11861
.12300

.09818
.10208
.10609
.11020
.11441

.09096
.09468
.09850
.10243
.10646

.08431
.08785
.09150
.09526
.09911

55
55
55
55
55

40
41
42
43
44

.41977
.42637
.43294
.43948
.44596

.38862
.39526
.40189
.40848
.41503

.35991
.36654
.37317
.37977
.38635

.33342
.34002
.34661
.35319
.35975

.30899
.31551
.32204
.32856
.33507

.28645
.29286
.29930
.30575
.31218

.26564
.27193
.27826
.28460
.29094

.24643
.25258
.25878
.26500
.27123

.22869
.23469
.24074
.24682
.25292

.21230
.21814
.22403
.22997
.23592

.19716
.20283
.20856
.21433
.22014

.18317
.18866
.19421
.19982
.20547

.17023
.17554
.18092
.18636
.19184

.15827
.16339
.16860
.17386
.17918

.14720
.15215
.15717
.16226
.16740

.13696
.14172
.14656
.15148
.15645

.12749
.13206
.13673
.14147
.14627

.11871
.12311
.12760
.13216
.13680

.11059
.11481
.11912
.12351
.12798

.10306
.10711
.11125
.11547
.11977

55
55
55
55
55

45
46
47
48
49

.45237
.45870
.46494
.47107
.47709

.42151
.42793
.43426
.44049
.44662

.39286
.39932
.40570
.41199
.41818

.36626
.37272
.37911
.38542
.39164

.34155
.34799
.35436
.36066
.36688

.31860
.32498
.33130
.33757
.34376

.29727
.30357
.30983
.31603
.32218

.27745
.28365
.28982
.29595
.30202

.25902
.26512
.27118
.27722
.28320

.24189
.24786
.25381
.25973
.26562

.22596
.23179
.23762
.24342
.24920

.21115
.21683
.22252
.22819
.23385

.19736
.20290
.20844
.21398
.21950

.18453
.18991
.19531
.20071
.20610

.17259
.17782
.18306
.18831
.19356

.16148
.16654
.17163
.17673
.18184

.15113
.15603
.16096
.16591
.17088

.14149
.14623
.15100
.15580
.16062

.13251
.13708
.14170
.14635
.15103

.12414
.12856
.13302
.13752
.14204

55
55
55
55
55

50
51
52
53
54

.48300
.48877
.49439
.49986
.50518

.45263
.45851
.46426
.46986
.47530

.42426
.43023
.43606
.44175
.44728

.39776
.40377
.40965
.41540
.42100

.37300
.37903
.38493
.39071
.39635

.34987
.35588
.36179
.36757
.37322

.32824
.33423
.34010
.34587
.35151

.30803
.31396
.31980
.32553
.33114

.28913
.29499
.30077
.30645
.31202

.27146
.27724
.28294
.28856
.29408

.25493
.26062
.26624
.27177
.27722

.23947
.24505
.25058
.25603
.26140

.22501
.23048
.23590
.24125
.24654

.21147
.21683
.22213
.22739
.23257

.19881
.20403
.20922
.21437
.21946

.18695
.19205
.19712
.20215
.20713

.17585
.18082
.18576
.19068
.19555

.16545
.17029
.17511
.17990
.18466

.15572
.16042
.16511
.16978
.17442

.14660
.15116
.15572
.16027
.16479

55
56
56
56
56

55
0
1
2
3

.51032
.19998
.20039
.20441
.20862

.48058
.17399
.17417
.17795
.18193

.45266
.15159
.15155
.15510
.15883

.42645
.13229
.13204
.13534
.13883

.40184
.11563
.11518
.11825
.12149

.37873
.10124
.10061
.10345
.10646

.35703
.08879
.08801
.09062
.09341

.33664
.07802
.07710
.07950
.08206

.31748
.06869
.06765
.06984
.07220

.29949
.06059
.05944
.06145
.06362

.28257
.05356
.05232
.05415
.05614

.26668
.04744
.04612
.04779
.04961

.25174
.04212
.04073
.04225
.04392

.23769
.03747
.03603
.03741
.03894

.22448
.03342
.03193
.03319
.03458

.21205
.02987
.02835
.02949
.03076

.20037
.02676
.02522
.02625
.02741

.18937
.02404
.02248
.02341
.02447

.17903
.02164
.02007
.02092
.02188

.16929
.01953
.01796
.01873
.01961

50

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

56
56
56
56
56

4
5
6
7
8

.21295
.21739
.22194
.22659
.23133

.18603
.19026
.19459
.19902
.20355

.16270
.16669
.17078
.17498
.17928

.14246
.14620
.15005
.15401
.15807

.12488
.12838
.13199
.13571
.13953

.10960
.11287
.11624
.11972
.12330

.09632
.09936
.10249
.10574
.10908

.08476
.08757
.09048
.09350
.09662

.07469
.07729
.07999
.08279
.08568

.06591
.06831
.07080
.07340
.07608

.05824
.06045
.06276
.06516
.06765

.05155
.05358
.05571
.05792
.06023

.04569
.04756
.04952
.05157
.05370

.04056
.04228
.04409
.04597
.04794

.03607
.03765
.03931
.04105
.04286

.03213
.03358
.03510
.03670
.03838

.02866
.02999
.03139
.03287
.03441

.02561
.02683
.02812
.02948
.03091

.02293
.02405
.02523
.02648
.02780

.02056
.02159
.02268
.02383
.02504

56
56
56
56
56

9
10
11
12
13

.23617
.24111
.24614
.25127
.25647

.20818
.21292
.21775
.22269
.22770

.18369
.18820
.19282
.19754
.20234

.16225
.16653
.17091
.17540
.17998

.14346
.14750
.15165
.15590
.16024

.12699
.13079
.13469
.13871
.14281

.11253
.11610
.11977
.12354
.12740

.09984
.10317
.10661
.11015
.11378

.08869
.09180
.09501
.09832
.10172

.07888
.08177
.08477
.08787
.09105

.07024
.07293
.07572
.07861
.08158

.06263
.06513
.06773
.07042
.07319

.05592
.05824
.06065
.06316
.06574

.05000
.05215
.05439
.05671
.05912

.04477
.04676
.04883
.05100
.05323

.04014
.04198
.04391
.04591
.04799

.03604
.03774
.03953
.04139
.04332

.03241
.03399
.03564
.03736
.03916

.02918
.03064
.03218
.03378
.03544

.02632
.02767
.02909
.03058
.03212

56
56
56
56
56

14
15
16
17
18

.26173
.26703
.27237
.27776
.28321

.23277
.23789
.24306
.24829
.25358

.20721
.21212
.21709
.22213
.22723

.18462
.18931
.19407
.19889
.20378

.16464
.16911
.17364
.17823
.18290

.14698
.15121
.15550
.15986
.16430

.13134
.13533
.13939
.14352
.14772

.11748
.12124
.12507
.12896
.13294

.10520
.10873
.11233
.11599
.11974

.09430
.09761
.10099
.10443
.10795

.08462
.08773
.09088
.09411
.09742

.07603
.07893
.08188
.08490
.08800

.06838
.07109
.07385
.07667
.07957

.06158
.06410
.06668
.06931
.07202

.05552
.05787
.06027
.06273
.06526

.05012
.05230
.05454
.05683
.05919

.04530
.04733
.04941
.05154
.05374

.04100
.04288
.04482
.04680
.04885

.03715
.03890
.04070
.04254
.04445

.03371
.03533
.03700
.03872
.04049

56
56
56
56
56

19
20
21
22
23

.28874
.29435
.30005
.30584
.31171

.25895
.26442
.26998
.27563
.28138

.23241
.23770
.24309
.24857
.25416

.20876
.21385
.21904
.22433
.22974

.18766
.19253
.19752
.20260
.20780

.16884
.17348
.17824
.18311
.18809

.15203
.15644
.16098
.16562
.17038

.13701
.14120
.14550
.14991
.15444

.12359
.12754
.13162
.13580
.14011

.11158
.11531
.11916
.12312
.12720

.10083
.10434
.10797
.11171
.11556

.09120
.09450
.09791
.10144
.10508

.08257
.08566
.08887
.09219
.09563

.07482
.07773
.08074
.08386
.08709

.06788
.07059
.07342
.07635
.07938

.06163
.06418
.06682
.06957
.07242

.05602
.05840
.06087
.06345
.06612

.05098
.05319
.05551
.05792
.06043

.04643
.04850
.05066
.05292
.05527

.04234
.04427
.04629
.04839
.05060

56
56
56
56
56

24
25
26
27
28

.31767
.32373
.32986
.33609
.34239

.28722
.29316
.29920
.30534
.31155

.25985
.26565
.27155
.27755
.28365

.23525
.24087
.24660
.25245
.25839

.21311
.21854
.22409
.22975
.23551

.19319
.19841
.20375
.20921
.21479

.17526
.18026
.18539
.19064
.19600

.15910
.16388
.16878
.17382
.17897

.14453
.14909
.15377
.15858
.16351

.13140
.13573
.14019
.14478
.14949

.11955
.12366
.12789
.13226
.13675

.10885
.11274
.11676
.12091
.12518

.09918
.10286
.10667
.11060
.11466

.09044
.09392
.09752
.10125
.10510

.08254
.08582
.08922
.09275
.09639

.07539
.07848
.08169
.08502
.08847

.06891
.07182
.07485
.07799
.08126

.06305
.06578
.06863
.07160
.07468

.05773
.06030
.06298
.06578
.06868

.05290
.05532
.05784
.06047
.06322

56
56
56
56
56

29
30
31
32
33

.34877
.35520
.36169
.36824
.37484

.31785
.32422
.33066
.33716
.34372

.28983
.29610
.30243
.30884
.31532

.26442
.27055
.27676
.28305
.28941

.24138
.24734
.25339
.25953
.26575

.22046
.22624
.23212
.23808
.24414

.20148
.20706
.21274
.21852
.22440

.18423
.18961
.19509
.20067
.20636

.16856
.17372
.17899
.18437
.18985

.15432
.15926
.16432
.16948
.17476

.14136
.14609
.15093
.15588
.16095

.12957
.13408
.13871
.14345
.14831

.11884
.12314
.12755
.13208
.13673

.10907
.11316
.11736
.12168
.12612

.10016
.10405
.10805
.11216
.11640

.09204
.09573
.09953
.10345
.10749

.08464
.08813
.09174
.09547
.09931

.07788
.08119
.08461
.08815
.09180

.07171
.07484
.07809
.08144
.08491

.06607
.06903
.07211
.07529
.07859

56
56
56
56
56

34
35
36
37
38

.38147
.38815
.39486
.40159
.40833

.35033
.35699
.36369
.37042
.37718

.32187
.32847
.33511
.34180
.34853

.29585
.30235
.30891
.31552
.32218

.27205
.27843
.28487
.29138
.29793

.25029
.25652
.26282
.26919
.27562

.23037
.23643
.24257
.24879
.25507

.21214
.21802
.22398
.23003
.23615

.19544
.20113
.20691
.21277
.21872

.18014
.18563
.19122
.19689
.20266

.16613
.17141
.17680
.18228
.18785

.15328
.15835
.16354
.16882
.17420

.14149
.14636
.15134
.15643
.16161

.13068
.13534
.14012
.14500
.14999

.12075
.12522
.12979
.13448
.13927

.11164
.11590
.12028
.12477
.12937

.10326
.10734
.11152
.11582
.12023

.09557
.09946
.10345
.10756
.11178

.08850
.09220
.09601
.09994
.10397

.08199
.08552
.08915
.09290
.09675

56
56
56
56
56

39
40
41
42
43

.41509
.42184
.42858
.43531
.44201

.38396
.39074
.39753
.40431
.41107

.35529
.36206
.36885
.37563
.38241

.32887
.33560
.34234
.34910
.35585

.30454
.31118
.31785
.32454
.33124

.28210
.28864
.29521
.30181
.30843

.26142
.26782
.27428
.28077
.28728

.24234
.24860
.25491
.26127
.26766

.22475
.23084
.23700
.24321
.24947

.20851
.21443
.22043
.22648
.23258

.19352
.19926
.20508
.21097
.21691

.17967
.18524
.19088
.19659
.20237

.16689
.17226
.17772
.18326
.18886

.15508
.16026
.16553
.17089
.17632

.14416
.14915
.15424
.15941
.16466

.13407
.13887
.14377
.14876
.15383

.12474
.12935
.13407
.13888
.14377

.11610
.12053
.12507
.12969
.13441

.10811
.11236
.11672
.12117
.12570

.10072
.10479
.10897
.11324
.11761

56
56
56
56
56

44
45
46
47
48

.44866
.45524
.46176
.46819
.47452

.41779
.42446
.43106
.43759
.44403

.38916
.39586
.40251
.40909
.41559

.36259
.36929
.37595
.38255
.38907

.33794
.34461
.35124
.35781
.36433

.31505
.32166
.32824
.33477
.34125

.29381
.30033
.30683
.31329
.31971

.27408
.28049
.28689
.29327
.29962

.25575
.26204
.26833
.27461
.28086

.23872
.24488
.25105
.25720
.26334

.22290
.22891
.23494
.24097
.24698

.20819
.21405
.21993
.22582
.23171

.19452
.20022
.20595
.21169
.21744

.18181
.18734
.19291
.19850
.20410

.16998
.17535
.18075
.18619
.19164

.15898
.16417
.16942
.17469
.18000

.14873
.15376
.15884
.16396
.16911

.13920
.14406
.14897
.15393
.15892

.13033
.13502
.13977
.14456
.14940

.12206
.12658
.13117
.13581
.14049

56
56
56
56
56

49
50
51
52
53

.48075
.48686
.49284
.49869
.50439

.45036
.45659
.46270
.46867
.47450

.42199
.42830
.43449
.44055
.44648

.39551
.40185
.40809
.41421
.42020

.37077
.37713
.38338
.38953
.39555

.34766
.35400
.36025
.36640
.37243

.32608
.33238
.33860
.34472
.35074

.30591
.31215
.31832
.32440
.33038

.28706
.29323
.29933
.30535
.31128

.26945
.27552
.28153
.28748
.29334

.25298
.25894
.26487
.27072
.27651

.23758
.24343
.24925
.25501
.26070

.22318
.22891
.23461
.24026
.24586

.20971
.21531
.22089
.22643
.23192

.19711
.20257
.20802
.21344
.21883

.18531
.19064
.19596
.20126
.20652

.17428
.17946
.18464
.18981
.19496

.16394
.16898
.17403
.17907
.18409

.15427
.15917
.16407
.16898
.17388

.14521
.14996
.15473
.15950
.16427

51

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

56
56
56
57
57

54
55
56
0
1

.50992
.51530
.52050
.20023
.20056

.48018
.48569
.49104
.17424
.17434

.45225
.45788
.46333
.15186
.15172

.42604
.43174
.43728
.13255
.13221

.40144
.40718
.41277
.11590
.11536

.37833
.38410
.38972
.10151
.10079

.35663
.36240
.36803
.08907
.08819

.33625
.34200
.34762
.07830
.07728

.31710
.32282
.32842
.06896
.06782

.29911
.30478
.31034
.06087
.05962

.28221
.28782
.29332
.05383
.05249

.26633
.27186
.27730
.04771
.04629

.25139
.25685
.26221
.04238
.04090

.23736
.24272
.24801
.03774
.03620

.22416
.22942
.23462
.03368
.03210

.21174
.21691
.22202
.03013
.02851

.20007
.20513
.21014
.02702
.02538

.18908
.19404
.19894
.02429
.02263

.17875
.18359
.18839
.02189
.02022

.16902
.17375
.17844
.01977
.01810

57
57
57
57
57

2
3
4
5
6

.20458
.20879
.21314
.21759
.22215

.17813
.18211
.18623
.19046
.19480

.15528
.15902
.16290
.16690
.17100

.13552
.13902
.14266
.14641
.15028

.11843
.12169
.12508
.12860
.13222

.10363
.10665
.10981
.11308
.11647

.09080
.09360
.09652
.09957
.10272

.07968
.08226
.08496
.08779
.09071

.07002
.07239
.07489
.07750
.08021

.06163
.06381
.06611
.06852
.07103

.05432
.05632
.05844
.06066
.06298

.04797
.04980
.05174
.05379
.05593

.04242
.04410
.04588
.04776
.04974

.03758
.03911
.04075
.04248
.04430

.03335
.03475
.03625
.03784
.03951

.02965
.03093
.03231
.03377
.03530

.02641
.02758
.02884
.03018
.03159

.02357
.02463
.02579
.02702
.02832

.02107
.02204
.02310
.02423
.02542

.01888
.01976
.02073
.02177
.02286

57
57
57
57
57

7
8
9
10
11

.22681
.23157
.23642
.24138
.24644

.19925
.20379
.20844
.21320
.21806

.17522
.17953
.18396
.18849
.19313

.15425
.15833
.16252
.16682
.17122

.13595
.13979
.14373
.14779
.15196

.11996
.12356
.12726
.13108
.13501

.10598
.10934
.11281
.11639
.12008

.09374
.09688
.10012
.10347
.10693

.08303
.08594
.08896
.09209
.09532

.07364
.07634
.07915
.08206
.08508

.06539
.06790
.07051
.07322
.07603

.05816
.06048
.06290
.06542
.06803

.05180
.05394
.05618
.05852
.06095

.04620
.04818
.05026
.05242
.05468

.04127
.04310
.04502
.04703
.04912

.03692
.03861
.04039
.04225
.04419

.03308
.03464
.03628
.03801
.03981

.02969
.03113
.03265
.03424
.03591

.02669
.02802
.02942
.03089
.03244

.02403
.02525
.02655
.02792
.02935

57
57
57
57
57

12
13
14
15
16

.25158
.25681
.26208
.26740
.27277

.22301
.22804
.23314
.23828
.24347

.19787
.20269
.20758
.21252
.21751

.17573
.18033
.18499
.18972
.19449

.15623
.16060
.16503
.16952
.17407

.13904
.14317
.14736
.15162
.15593

.12388
.12776
.13172
.13574
.13982

.11049
.11414
.11786
.12165
.12550

.09866
.10208
.10558
.10913
.11275

.08820
.09140
.09468
.09801
.10141

.07894
.08194
.08500
.08812
.09130

.07074
.07354
.07640
.07932
.08229

.06348
.06608
.06875
.07147
.07426

.05703
.05946
.06194
.06448
.06708

.05131
.05356
.05588
.05824
.06066

.04622
.04831
.05047
.05267
.05493

.04169
.04364
.04564
.04769
.04979

.03766
.03947
.04133
.04324
.04519

.03406
.03574
.03747
.03925
.04106

.03086
.03242
.03402
.03567
.03736

57
57
57
57
57

17
18
19
20
21

.27818
.28365
.28921
.29485
.30058

.24872
.25403
.25943
.26493
.27052

.22257
.22769
.23291
.23822
.24364

.19933
.20425
.20926
.21437
.21960

.17868
.18338
.18817
.19307
.19808

.16031
.16478
.16934
.17402
.17881

.14397
.14820
.15253
.15698
.16154

.12941
.13341
.13751
.14173
.14606

.11644
.12021
.12409
.12807
.13218

.10488
.10842
.11207
.11583
.11971

.09456
.09789
.10132
.10486
.10852

.08534
.08846
.09168
.09501
.09846

.07710
.08003
.08304
.08617
.08941

.06974
.07247
.07529
.07822
.08127

.06314
.06570
.06834
.07108
.07393

.05724
.05962
.06209
.06465
.06733

.05194
.05416
.05647
.05887
.06137

.04719
.04926
.05141
.05365
.05599

.04293
.04485
.04686
.04895
.05114

.03909
.04089
.04275
.04470
.04675

57
57
57
57
57

22
23
24
25
26

.30640
.31231
.31831
.32441
.33059

.27620
.28199
.28787
.29386
.29994

.24916
.25478
.26052
.26636
.27231

.22493
.23037
.23592
.24159
.24737

.20320
.20844
.21379
.21926
.22486

.18371
.18873
.19387
.19914
.20453

.16622
.17101
.17593
.18098
.18616

.15051
.15508
.15977
.16460
.16955

.13639
.14074
.14520
.14981
.15453

.12370
.12782
.13206
.13644
.14094

.11229
.11618
.12020
.12436
.12864

.10201
.10569
.10949
.11343
.11749

.09276
.09622
.09982
.10354
.10739

.08441
.08768
.09107
.09459
.09823

.07689
.07996
.08316
.08647
.08992

.07010
.07299
.07599
.07912
.08237

.06397
.06668
.06950
.07245
.07552

.05843
.06097
.06362
.06640
.06928

.05342
.05580
.05829
.06090
.06362

.04888
.05111
.05345
.05590
.05846

57
57
57
57
57

27
28
29
30
31

.33687
.34323
.34966
.35616
.36273

.30613
.31241
.31877
.32521
.33171

.27836
.28452
.29076
.29710
.30351

.25327
.25927
.26537
.27156
.27785

.23057
.23640
.24233
.24836
.25449

.21004
.21567
.22142
.22726
.23321

.19146
.19689
.20243
.20808
.21384

.17464
.17985
.18518
.19062
.19618

.15940
.16439
.16950
.17473
.18008

.14559
.15035
.15525
.16026
.16539

.13306
.13761
.14228
.14707
.15199

.12170
.12602
.13048
.13506
.13975

.11138
.11549
.11973
.12410
.12858

.10201
.10591
.10994
.11410
.11837

.09349
.09719
.10102
.10497
.10904

.08575
.08926
.09288
.09663
.10050

.07871
.08202
.08546
.08901
.09269

.07230
.07543
.07868
.08205
.08554

.06646
.06942
.07249
.07568
.07899

.06114
.06393
.06683
.06985
.07298

57
57
57
57
57

32
33
34
35
36

.36935
.37603
.38275
.38952
.39633

.33829
.34494
.35164
.35840
.36520

.31000
.31657
.32320
.32990
.33665

.28421
.29067
.29719
.30380
.31047

.26071
.26702
.27341
.27989
.28644

.23926
.24541
.25165
.25798
.26439

.21970
.22567
.23173
.23789
.24414

.20184
.20761
.21349
.21947
.22554

.18553
.19110
.19678
.20257
.20846

.17064
.17600
.18147
.18706
.19275

.15702
.16217
.16744
.17282
.17831

.14457
.14951
.15457
.15974
.16503

.13319
.13791
.14276
.14773
.15281

.12277
.12729
.13192
.13669
.14156

.11323
.11754
.12197
.12653
.13121

.10449
.10860
.11284
.11719
.12167

.09648
.10040
.10444
.10860
.11288

.08914
.09287
.09672
.10069
.10478

.08241
.08595
.08962
.09340
.09730

.07623
.07960
.08308
.08669
.09041

57
57
57
57
57

37
38
39
40
41

.40317
.41003
.41691
.42379
.43068

.37204
.37892
.38582
.39275
.39968

.34346
.35031
.35719
.36410
.37103

.31719
.32397
.33080
.33766
.34456

.29306
.29974
.30648
.31326
.32008

.27087
.27743
.28405
.29072
.29745

.25047
.25688
.26336
.26991
.27651

.23170
.23795
.24428
.25068
.25714

.21444
.22051
.22667
.23290
.23921

.19854
.20443
.21041
.21647
.22262

.18391
.18960
.19539
.20128
.20725

.17043
.17593
.18153
.18722
.19301

.15800
.16331
.16871
.17422
.17982

.14656
.15166
.15687
.16218
.16760

.13600
.14090
.14592
.15104
.15627

.12626
.13097
.13579
.14072
.14576

.11728
.12179
.12642
.13116
.13601

.10898
.11331
.11775
.12230
.12696

.10132
.10546
.10972
.11409
.11857

.09425
.09821
.10228
.10647
.11077

57
57
57
57
57

42
43
44
45
46

.43755
.44440
.45122
.45798
.46467

.40661
.41353
.42042
.42726
.43405

.37798
.38491
.39183
.39872
.40556

.35147
.35839
.36530
.37219
.37904

.32693
.33380
.34067
.34752
.35435

.30421
.31100
.31780
.32459
.33136

.28316
.28984
.29655
.30326
.30995

.26366
.27022
.27681
.28341
.29001

.24558
.25200
.25846
.26494
.27143

.22883
.23510
.24141
.24776
.25412

.21329
.21940
.22556
.23176
.23798

.19888
.20482
.21082
.21686
.22293

.18551
.19128
.19711
.20299
.20890

.17310
.17869
.18435
.19006
.19582

.16159
.16699
.17247
.17802
.18361

.15089
.15612
.16142
.16679
.17222

.14096
.14600
.15113
.15633
.16158

.13173
.13659
.14154
.14657
.15166

.12315
.12784
.13261
.13746
.14239

.11518
.11969
.12429
.12897
.13373

52

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

57
57
57
57
57

47
48
49
50
51

.47129
.47781
.48424
.49056
.49675

.44077
.44740
.45395
.46039
.46672

.41233
.41903
.42565
.43217
.43859

.38583
.39256
.39921
.40578
.41225

.36113
.36785
.37451
.38109
.38758

.33810
.34479
.35142
.35799
.36447

.31662
.32326
.32984
.33637
.34282

.29659
.30315
.30967
.31613
.32254

.27791
.28437
.29080
.29719
.30352

.26048
.26683
.27315
.27945
.28570

.24421
.25043
.25665
.26284
.26899

.22902
.23511
.24120
.24728
.25333

.21484
.22080
.22675
.23270
.23863

.20160
.20741
.21322
.21904
.22485

.18923
.19489
.20056
.20624
.21192

.17768
.18318
.18870
.19424
.19978

.16689
.17223
.17760
.18299
.18840

.15679
.16198
.16720
.17244
.17771

.14736
.15239
.15745
.16255
.16767

.13854
.14341
.14832
.15327
.15824

57
57
57
57
57

52
53
54
55
56

.50282
.50873
.51450
.52010
.52553

.47291
.47897
.48488
.49063
.49621

.44488
.45104
.45706
.46292
.46862

.41860
.42483
.43092
.43686
.44265

.39397
.40023
.40636
.41236
.41821

.37086
.37714
.38329
.38931
.39519

.34919
.35545
.36160
.36762
.37352

.32886
.33509
.34121
.34722
.35311

.30979
.31597
.32205
.32802
.33388

.29189
.29800
.30403
.30995
.31577

.27509
.28113
.28708
.29295
.29871

.25933
.26527
.27114
.27693
.28264

.24453
.25037
.25615
.26186
.26748

.23063
.23636
.24204
.24766
.25320

.21757
.22319
.22877
.23429
.23974

.20531
.21081
.21627
.22169
.22705

.19379
.19917
.20452
.20982
.21508

.18297
.18822
.19344
.19864
.20379

.17280
.17791
.18302
.18810
.19314

.16323
.16822
.17320
.17816
.18309

57
58
58
58
58

57
0
1
2
3

.53079
.20047
.20072
.20475
.20896

.50163
.17449
.17450
.17829
.18228

.47416
.15211
.15189
.15545
.15920

.44828
.13281
.13238
.13569
.13920

.42390
.11616
.11553
.11860
.12187

.40092
.10178
.10096
.10380
.10683

.37926
.08934
.08836
.09098
.09378

.35885
.07857
.07745
.07985
.08244

.33961
.06923
.06799
.07019
.07257

.32147
.06114
.05978
.06180
.06399

.30437
.05410
.05266
.05449
.05650

.28823
.04798
.04646
.04813
.04997

.27302
.04265
.04106
.04259
.04427

.25866
.03800
.03636
.03775
.03929

.24512
.03394
.03225
.03352
.03492

.23234
.03039
.02867
.02981
.03110

.22027
.02727
.02553
.02657
.02774

.20889
.02454
.02278
.02372
.02479

.19813
.02213
.02037
.02122
.02220

.18798
.02002
.01825
.01902
.01991

58
58
58
58
58

4
5
6
7
8

.21332
.21778
.22236
.22703
.23180

.18641
.19066
.19501
.19947
.20403

.16308
.16710
.17122
.17544
.17977

.14285
.14662
.15049
.15448
.15857

.12527
.12880
.13244
.13618
.14003

.11000
.11329
.11669
.12019
.12380

.09672
.09977
.10294
.10621
.10959

.08516
.08799
.09093
.09398
.09712

.07508
.07770
.08043
.08326
.08619

.06630
.06872
.07124
.07386
.07658

.05863
.06086
.06319
.06562
.06814

.05193
.05399
.05614
.05838
.06072

.04606
.04796
.04994
.05202
.05418

.04093
.04267
.04450
.04642
.04841

.03643
.03803
.03972
.04148
.04333

.03248
.03395
.03550
.03713
.03884

.02901
.03036
.03179
.03329
.03486

.02595
.02720
.02851
.02989
.03135

.02326
.02440
.02561
.02689
.02823

.02089
.02194
.02305
.02422
.02546

58
58
58
58
58

9
10
11
12
13

.23667
.24164
.24672
.25188
.25712

.20869
.21347
.21834
.22332
.22837

.18421
.18876
.19342
.19818
.20302

.16278
.16710
.17152
.17605
.18067

.14400
.14807
.15226
.15655
.16094

.12753
.13136
.13531
.13937
.14351

.11307
.11667
.12038
.12420
.12811

.10038
.10375
.10723
.11081
.11448

.08922
.09237
.09562
.09898
.10243

.07941
.08234
.08538
.08852
.09174

.07077
.07350
.07633
.07926
.08228

.06315
.06569
.06833
.07106
.07387

.05644
.05879
.06124
.06379
.06641

.05051
.05269
.05497
.05734
.05978

.04526
.04729
.04941
.05161
.05388

.04063
.04250
.04447
.04651
.04863

.03652
.03826
.04008
.04198
.04395

.03288
.03449
.03618
.03794
.03977

.02964
.03114
.03270
.03434
.03604

.02677
.02815
.02961
.03113
.03271

58
58
58
58
58

14
15
16
17
18

.26242
.26776
.27314
.27858
.28408

.23348
.23865
.24386
.24913
.25447

.20793
.21290
.21791
.22299
.22813

.18535
.19010
.19489
.19976
.20470

.16539
.16990
.17447
.17911
.18383

.14773
.15200
.15634
.16075
.16523

.13209
.13613
.14023
.14440
.14866

.11823
.12204
.12591
.12985
.13387

.10594
.10952
.11316
.11687
.12067

.09504
.09840
.10182
.10531
.10888

.08536
.08850
.09171
.09498
.09833

.07675
.07970
.08269
.08576
.08890

.06910
.07185
.07465
.07752
.08046

.06229
.06485
.06747
.07015
.07290

.05622
.05861
.06105
.06355
.06612

.05080
.05303
.05530
.05763
.06004

.04597
.04804
.05016
.05233
.05457

.04165
.04358
.04555
.04758
.04966

.03779
.03958
.04142
.04330
.04525

.03434
.03600
.03771
.03946
.04127

58
58
58
58
58

19
20
21
22
23

.28965
.29532
.30108
.30693
.31287

.25989
.26541
.27103
.27675
.28256

.23337
.23871
.24416
.24971
.25537

.20973
.21487
.22013
.22549
.23096

.18864
.19357
.19861
.20377
.20904

.16982
.17452
.17935
.18428
.18933

.15302
.15749
.16208
.16679
.17162

.13800
.14224
.14660
.15108
.15568

.12456
.12858
.13271
.13696
.14134

.11255
.11633
.12024
.12427
.12842

.10179
.10536
.10904
.11284
.11677

.09215
.09550
.09897
.10256
.10627

.08350
.08665
.08992
.09330
.09680

.07575
.07870
.08177
.08495
.08825

.06878
.07155
.07443
.07742
.08052

.06253
.06512
.06781
.07062
.07354

.05690
.05932
.06185
.06448
.06722

.05183
.05410
.05646
.05892
.06150

.04727
.04938
.05160
.05390
.05631

.04316
.04513
.04720
.04936
.05162

58
58
58
58
58

24
25
26
27
28

.31891
.32504
.33127
.33760
.34401

.28849
.29451
.30064
.30688
.31321

.26114
.26703
.27302
.27913
.28533

.23655
.24226
.24809
.25404
.26010

.21443
.21995
.22559
.23135
.23723

.19451
.19982
.20526
.21083
.21651

.17658
.18167
.18689
.19225
.19773

.16042
.16528
.17028
.17542
.18069

.14584
.15049
.15526
.16018
.16522

.13270
.13711
.14167
.14636
.15118

.12083
.12503
.12935
.13382
.13842

.11011
.11409
.11820
.12245
.12683

.10043
.10419
.10809
.11212
.11629

.09167
.09523
.09891
.10274
.10669

.08375
.08710
.09059
.09421
.09796

.07657
.07974
.08303
.08646
.09001

.07007
.07306
.07616
.07940
.08276

.06418
.06699
.06992
.07297
.07615

.05884
.06148
.06424
.06712
.07012

.05398
.05647
.05906
.06178
.06462

58
58
58
58
58

29
30
31
32
33

.35050
.35706
.36369
.37039
.37714

.31963
.32613
.33271
.33936
.34608

.29164
.29804
.30452
.31109
.31773

.26626
.27252
.27887
.28532
.29185

.24323
.24932
.25552
.26182
.26821

.22232
.22823
.23425
.24038
.24661

.20333
.20905
.21487
.22081
.22686

.18608
.19159
.19721
.20295
.20881

.17039
.17569
.18110
.18664
.19229

.15613
.16121
.16641
.17173
.17718

.14316
.14801
.15300
.15810
.16334

.13134
.13598
.14075
.14564
.15066

.12058
.12501
.12956
.13424
.13905

.11078
.11499
.11933
.12380
.12840

.10184
.10585
.10998
.11424
.11863

.09369
.09750
.10143
.10549
.10967

.08625
.08986
.09360
.09746
.10145

.07946
.08288
.08643
.09010
.09390

.07325
.07649
.07986
.08334
.08696

.06757
.07064
.07383
.07714
.08058

58
58
58
58
58

34
35
36
37
38

.38395
.39081
.39772
.40466
.41163

.35287
.35972
.36662
.37357
.38056

.32445
.33125
.33810
.34501
.35198

.29847
.30517
.31194
.31877
.32567

.27469
.28127
.28792
.29465
.30145

.25294
.25936
.26588
.27247
.27915

.23302
.23928
.24563
.25207
.25860

.21477
.22085
.22703
.23330
.23967

.19806
.20394
.20993
.21602
.22221

.18274
.18842
.19421
.20011
.20612

.16869
.17417
.17976
.18546
.19128

.15580
.16107
.16646
.17196
.17758

.14398
.14904
.15422
.15952
.16493

.13312
.13797
.14295
.14804
.15326

.12315
.12780
.13257
.13746
.14248

.11399
.11843
.12300
.12770
.13251

.10557
.10981
.11418
.11868
.12330

.09782
.10187
.10605
.11036
.11479

.09069
.09456
.09855
.10267
.10691

.08414
.08782
.09163
.09556
.09962

53

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

58
58
58
58
58

39
40
41
42
43

.41863
.42564
.43265
.43967
.44667

.38759
.39464
.40171
.40878
.41585

.35899
.36603
.37310
.38019
.38729

.33262
.33962
.34666
.35372
.36080

.30831
.31523
.32220
.32920
.33623

.28589
.29270
.29957
.30649
.31344

.26521
.27189
.27864
.28544
.29229

.24612
.25265
.25926
.26594
.27266

.22850
.23487
.24132
.24785
.25443

.21222
.21842
.22471
.23108
.23751

.19719
.20321
.20932
.21552
.22179

.18330
.18913
.19506
.20108
.20718

.17046
.17610
.18184
.18768
.19360

.15859
.16403
.16958
.17524
.18098

.14761
.15286
.15822
.16368
.16924

.13745
.14250
.14767
.15295
.15832

.12804
.13291
.13788
.14297
.14817

.11934
.12401
.12880
.13370
.13871

.11127
.11576
.12036
.12508
.12991

.10380
.10810
.11252
.11706
.12171

58
58
58
58
58

44
45
46
47
48

.45364
.46057
.46744
.47423
.48094

.42291
.42992
.43689
.44379
.45062

.39438
.40144
.40846
.41542
.42232

.36788
.37494
.38198
.38897
.39590

.34327
.35031
.35732
.36430
.37123

.32041
.32738
.33435
.34128
.34818

.29917
.30606
.31295
.31982
.32666

.27942
.28621
.29300
.29978
.30655

.26107
.26773
.27441
.28108
.28775

.24400
.25052
.25707
.26363
.27019

.22812
.23449
.24090
.24733
.25376

.21335
.21956
.22583
.23211
.23841

.19960
.20565
.21176
.21789
.22405

.18680
.19269
.19863
.20460
.21061

.17489
.18060
.18637
.19219
.19804

.16379
.16933
.17493
.18058
.18628

.15345
.15881
.16424
.16973
.17527

.14382
.14900
.15426
.15958
.16496

.13484
.13985
.14494
.15009
.15530

.12646
.13130
.13622
.14121
.14626

58
58
58
58
58

49
50
51
52
53

.48757
.49408
.50049
.50677
.51290

.45737
.46402
.47056
.47698
.48326

.42914
.43588
.44252
.44904
.45543

.40276
.40955
.41624
.42283
.42929

.37810
.38490
.39162
.39824
.40474

.35503
.36182
.36854
.37516
.38168

.33346
.34021
.34690
.35350
.36001

.31328
.31997
.32661
.33317
.33965

.29440
.30101
.30758
.31409
.32051

.27673
.28325
.28974
.29617
.30253

.26019
.26661
.27300
.27934
.28561

.24471
.25101
.25729
.26353
.26971

.23021
.23638
.24254
.24867
.25476

.21664
.22267
.22871
.23472
.24069

.20392
.20982
.21572
.22160
.22746

.19200
.19776
.20352
.20927
.21501

.18084
.18644
.19206
.19768
.20329

.17037
.17583
.18130
.18679
.19226

.16056
.16586
.17119
.17654
.18188

.15136
.15651
.16169
.16689
.17211

58
58
58
58
58

54
55
56
57
58

.51889
.52471
.53038
.53587
.54118

.48940
.49538
.50121
.50686
.51234

.46168
.46779
.47373
.47951
.48512

.43562
.44181
.44785
.45373
.45944

.41112
.41737
.42347
.42942
.43520

.38808
.39436
.40049
.40649
.41232

.36641
.37269
.37884
.38486
.39072

.34603
.35229
.35844
.36445
.37032

.32685
.33308
.33921
.34520
.35106

.30880
.31499
.32107
.32704
.33288

.29182
.29794
.30397
.30990
.31570

.27584
.28189
.28785
.29372
.29947

.26079
.26676
.27264
.27844
.28413

.24662
.25249
.25830
.26402
.26965

.23328
.23905
.24476
.25040
.25595

.22072
.22638
.23199
.23754
.24301

.20888
.21443
.21994
.22539
.23077

.19773
.20316
.20856
.21391
.21920

.18722
.19253
.19782
.20307
.20826

.17731
.18251
.18768
.19282
.19791

59
59
59
59
59

0
1
2
3
4

.20070
.20087
.20490
.20912
.21348

.17473
.17465
.17845
.18245
.18658

.15236
.15205
.15561
.15936
.16326

.13307
.13254
.13585
.13937
.14303

.11642
.11569
.11877
.12204
.12545

.10203
.10112
.10397
.10701
.11018

.08960
.08852
.09114
.09395
.09690

.07883
.07761
.08002
.08261
.08534

.06950
.06815
.07036
.07275
.07526

.06140
.05995
.06196
.06416
.06648

.05436
.05282
.05466
.05667
.05881

.04824
.04662
.04830
.05014
.05211

.04291
.04122
.04275
.04444
.04624

.03826
.03651
.03790
.03945
.04111

.03420
.03241
.03367
.03508
.03660

.03064
.02882
.02996
.03126
.03265

.02752
.02568
.02672
.02790
.02917

.02479
.02292
.02387
.02495
.02612

.02238
.02051
.02136
.02235
.02342

.02026
.01838
.01916
.02006
.02104

59
59
59
59
59

5
6
7
8
9

.21796
.22255
.22723
.23201
.23690

.19084
.19521
.19968
.20425
.20893

.16728
.17142
.17566
.18000
.18446

.14681
.15070
.15470
.15881
.16303

.12899
.13264
.13640
.14027
.14425

.11348
.11689
.12041
.12404
.12778

.09997
.10315
.10643
.10982
.11333

.08819
.09114
.09420
.09736
.10063

.07790
.08064
.08348
.08642
.08948

.06891
.07145
.07408
.07682
.07966

.06105
.06340
.06584
.06838
.07102

.05418
.05634
.05860
.06095
.06340

.04815
.05014
.05223
.05441
.05668

.04286
.04470
.04663
.04864
.05075

.03821
.03991
.04169
.04355
.04550

.03413
.03569
.03733
.03905
.04086

.03054
.03197
.03349
.03508
.03675

.02737
.02869
.03009
.03156
.03310

.02457
.02579
.02708
.02843
.02986

.02210
.02322
.02441
.02566
.02699

59
59
59
59
59

10
11
12
13
14

.24189
.24698
.25216
.25742
.26274

.21372
.21861
.22361
.22868
.23381

.18902
.19370
.19848
.20334
.20827

.16736
.17180
.17635
.18099
.18570

.14834
.15255
.15686
.16126
.16574

.13163
.13560
.13967
.14384
.14808

.11694
.12067
.12451
.12844
.13244

.10402
.10752
.11112
.11482
.11858

.09264
.09591
.09929
.10276
.10629

.08261
.08567
.08883
.09207
.09539

.07377
.07661
.07957
.08260
.08571

.06596
.06861
.07136
.07420
.07710

.05905
.06152
.06409
.06673
.06944

.05295
.05525
.05763
.06010
.06263

.04754
.04968
.05190
.05420
.05655

.04275
.04474
.04680
.04894
.05113

.03850
.04034
.04226
.04425
.04629

.03473
.03644
.03822
.04007
.04197

.03137
.03296
.03461
.03634
.03810

.02839
.02986
.03140
.03300
.03464

59
59
59
59
59

15
16
17
18
19

.26810
.27350
.27896
.28447
.29007

.23900
.24423
.24952
.25488
.26032

.21325
.21829
.22338
.22855
.23381

.19046
.19528
.20016
.20512
.21018

.17027
.17486
.17952
.18426
.18910

.15237
.15673
.16116
.16567
.17028

.13650
.14062
.14482
.14909
.15347

.12241
.12630
.13026
.13431
.13845

.10989
.11356
.11729
.12110
.12502

.09877
.10221
.10572
.10931
.11300

.08887
.09210
.09539
.09876
.10224

.08006
.08308
.08617
.08933
.09260

.07221
.07503
.07792
.08088
.08395

.06521
.06784
.07054
.07332
.07619

.05896
.06142
.06394
.06653
.06922

.05338
.05567
.05802
.06044
.06295

.04838
.05052
.05271
.05497
.05732

.04392
.04590
.04795
.05005
.05224

.03991
.04176
.04367
.04563
.04767

.03632
.03805
.03982
.04165
.04355

59
59
59
59
59

20
21
22
23
24

.29576
.30155
.30742
.31339
.31947

.26586
.27151
.27726
.28311
.28906

.23918
.24466
.25023
.25593
.26173

.21535
.22063
.22602
.23152
.23715

.19405
.19912
.20430
.20961
.21503

.17501
.17985
.18482
.18991
.19512

.15797
.16259
.16733
.17219
.17719

.14272
.14711
.15162
.15626
.16103

.12906
.13322
.13750
.14191
.14645

.11681
.12075
.12480
.12898
.13330

.10583
.10955
.11338
.11734
.12143

.09597
.09947
.10309
.10683
.11071

.08712
.09041
.09382
.09735
.10101

.07916
.08226
.08546
.08879
.09225

.07201
.07491
.07792
.08106
.08432

.06556
.06829
.07112
.07406
.07713

.05976
.06231
.06496
.06773
.07062

.05453
.05692
.05940
.06200
.06472

.04981
.05204
.05437
.05681
.05936

.04554
.04763
.04982
.05210
.05450

59
59
59
59
59

25
26
27
28
29

.32564
.33191
.33828
.34474
.35128

.29513
.30130
.30758
.31396
.32044

.26765
.27369
.27984
.28610
.29247

.24290
.24877
.25477
.26088
.26709

.22059
.22627
.23209
.23802
.24407

.20047
.20595
.21157
.21731
.22317

.18232
.18759
.19299
.19852
.20418

.16593
.17098
.17616
.18148
.18693

.15113
.15595
.16092
.16601
.17124

.13776
.14235
.14709
.15196
.15697

.12566
.13003
.13455
.13920
.14399

.11472
.11887
.12317
.12760
.13217

.10481
.10875
.11283
.11705
.12140

.09584
.09957
.10344
.10744
.11158

.08771
.09123
.09490
.09870
.10263

.08033
.08366
.08713
.09073
.09447

.07364
.07678
.08006
.08347
.08701

.06756
.07053
.07362
.07685
.08020

.06204
.06483
.06776
.07080
.07398

.05702
.05965
.06241
.06528
.06829

54

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

59
59
59
59
59

30
31
32
33
34

.35791
.36460
.37136
.37819
.38508

.32700
.33364
.34036
.34716
.35402

.29892
.30547
.31211
.31883
.32563

.27342
.27984
.28635
.29296
.29966

.25023
.25649
.26286
.26933
.27590

.22914
.23523
.24143
.24774
.25415

.20996
.21586
.22187
.22800
.23423

.19250
.19819
.20400
.20994
.21599

.17660
.18208
.18769
.19342
.19927

.16211
.16738
.17277
.17829
.18394

.14891
.15396
.15913
.16444
.16988

.13687
.14170
.14666
.15176
.15698

.12588
.13050
.13524
.14013
.14514

.11585
.12026
.12479
.12946
.13427

.10670
.11089
.11522
.11968
.12428

.09833
.10232
.10644
.11070
.11509

.09068
.09447
.09840
.10246
.10665

.08368
.08728
.09102
.09489
.09888

.07727
.08070
.08424
.08792
.09173

.07141
.07465
.07802
.08152
.08515

59
59
59
59
59

35
36
37
38
39

.39202
.39902
.40606
.41313
.42024

.36096
.36796
.37501
.38211
.38925

.33252
.33947
.34648
.35356
.36068

.30645
.31332
.32026
.32727
.33434

.28257
.28932
.29615
.30307
.31005

.26067
.26728
.27398
.28077
.28764

.24059
.24704
.25359
.26023
.26696

.22216
.22843
.23481
.24129
.24787

.20524
.21133
.21753
.22383
.23024

.18971
.19560
.20161
.20773
.21395

.17545
.18114
.18694
.19287
.19891

.16234
.16782
.17343
.17915
.18500

.15029
.15556
.16096
.16649
.17214

.13921
.14427
.14947
.15479
.16024

.12901
.13387
.13886
.14398
.14923

.11962
.12428
.12907
.13399
.13904

.11098
.11544
.12003
.12475
.12961

.10302
.10728
.11168
.11621
.12087

.09568
.09975
.10396
.10830
.11277

.08891
.09280
.09683
.10098
.10526

59
59
59
59
59

40
41
42
43
44

.42737
.43451
.44166
.44881
.45593

.39642
.40362
.41084
.41805
.42526

.36785
.37506
.38229
.38954
.39678

.34147
.34864
.35585
.36308
.37033

.31710
.32420
.33135
.33854
.34575

.29458
.30159
.30866
.31576
.32290

.27377
.28066
.28761
.29462
.30166

.25453
.26128
.26810
.27499
.28192

.23674
.24334
.25001
.25675
.26355

.22028
.22671
.23322
.23981
.24647

.20505
.21130
.21764
.22407
.23057

.19095
.19702
.20318
.20944
.21577

.17790
.18378
.18976
.19583
.20199

.16581
.17149
.17729
.18318
.18916

.15460
.16009
.16570
.17141
.17721

.14422
.14952
.15493
.16045
.16607

.13459
.13969
.14492
.15026
.15569

.12566
.13057
.13561
.14076
.14602

.11737
.12210
.12695
.13192
.13699

.10968
.11422
.11889
.12368
.12857

59
59
59
59
59

45
46
47
48
49

.46302
.47005
.47702
.48392
.49073

.43244
.43958
.44667
.45369
.46062

.40401
.41121
.41836
.42545
.43248

.37756
.38478
.39195
.39908
.40615

.35295
.36015
.36732
.37445
.38153

.33005
.33720
.34433
.35143
.35849

.30873
.31580
.32287
.32991
.33693

.28888
.29586
.30283
.30980
.31675

.27039
.27726
.28413
.29100
.29786

.25317
.25990
.26666
.27342
.28017

.23712
.24372
.25033
.25697
.26361

.22216
.22861
.23508
.24158
.24810

.20822
.21451
.22083
.22719
.23356

.19522
.20134
.20750
.21371
.21994

.18309
.18904
.19504
.20109
.20718

.17178
.17756
.18339
.18928
.19521

.16122
.16682
.17249
.17822
.18399

.15136
.15679
.16229
.16785
.17346

.14216
.14742
.15274
.15814
.16359

.13356
.13865
.14381
.14903
.15433

59
59
59
59
59

50
51
52
53
54

.49744
.50405
.51054
.51689
.52309

.46748
.47423
.48086
.48737
.49373

.43942
.44627
.45302
.45964
.46612

.41315
.42006
.42688
.43357
.44014

.38854
.39549
.40234
.40908
.41570

.36549
.37244
.37929
.38605
.39270

.34390
.35082
.35766
.36441
.37106

.32366
.33053
.33733
.34405
.35068

.30470
.31150
.31824
.32491
.33150

.28692
.29363
.30030
.30690
.31343

.27025
.27686
.28344
.28996
.29642

.25461
.26112
.26760
.27403
.28040

.23995
.24634
.25270
.25903
.26531

.22619
.23245
.23869
.24491
.25109

.21329
.21941
.22552
.23162
.23769

.20117
.20715
.21314
.21911
.22505

.18980
.19564
.20148
.20732
.21315

.17912
.18481
.19052
.19622
.20192

.16909
.17463
.18020
.18577
.19134

.15967
.16506
.17048
.17591
.18135

59
59
59
59
59

55
56
57
58
59

.52914
.53503
.54076
.54630
.55165

.49995
.50601
.51190
.51762
.52314

.47246
.47865
.48468
.49054
.49620

.44658
.45287
.45900
.46496
.47073

.42220
.42855
.43476
.44080
.44666

.39923
.40563
.41188
.41797
.42389

.37759
.38400
.39028
.39641
.40237

.35720
.36361
.36989
.37603
.38201

.33799
.34437
.35064
.35677
.36275

.31988
.32622
.33246
.33857
.34454

.30280
.30910
.31529
.32136
.32730

.28671
.29293
.29907
.30509
.31099

.27153
.27768
.28374
.28971
.29555

.25721
.26328
.26926
.27516
.28094

.24371
.24968
.25558
.26140
.26711

.23097
.23684
.24265
.24838
.25402

.21895
.22471
.23042
.23606
.24162

.20760
.21325
.21886
.22440
.22987

.19689
.20243
.20793
.21337
.21875

.18678
.19220
.19759
.20293
.20821

60
60
60
60
60

0
1
2
3
4

.20092
.20101
.20504
.20927
.21364

.17496
.17480
.17860
.18260
.18675

.15260
.15219
.15576
.15952
.16343

.13331
.13269
.13601
.13953
.14320

.11667
.11584
.11892
.12220
.12563

.10229
.10128
.10413
.10717
.11036

.08985
.08868
.09130
.09412
.09708

.07909
.07777
.08018
.08278
.08551

.06975
.06831
.07052
.07291
.07544

.06166
.06010
.06212
.06432
.06665

.05462
.05297
.05482
.05684
.05898

.04850
.04677
.04845
.05030
.05228

.04317
.04137
.04290
.04460
.04641

.03851
.03666
.03806
.03961
.04127

.03445
.03255
.03382
.03524
.03677

.03089
.02896
.03011
.03141
.03281

.02777
.02582
.02686
.02805
.02933

.02503
.02306
.02401
.02509
.02627

.02262
.02064
.02150
.02249
.02357

.02050
.01852
.01930
.02020
.02119

60
60
60
60
60

5
6
7
8
9

.21813
.22273
.22742
.23222
.23712

.19102
.19539
.19988
.20446
.20916

.16746
.17161
.17586
.18022
.18469

.14699
.15089
.15491
.15903
.16326

.12918
.13284
.13661
.14049
.14448

.11367
.11709
.12062
.12426
.12802

.10016
.10335
.10664
.11005
.11357

.08837
.09134
.09441
.09759
.10088

.07809
.08084
.08369
.08665
.08972

.06910
.07165
.07430
.07704
.07990

.06124
.06359
.06605
.06860
.07126

.05436
.05653
.05881
.06117
.06364

.04833
.05034
.05244
.05463
.05692

.04304
.04489
.04683
.04886
.05098

.03839
.04010
.04189
.04376
.04573

.03430
.03588
.03753
.03926
.04109

.03071
.03215
.03368
.03528
.03697

.02753
.02887
.03028
.03176
.03332

.02474
.02596
.02727
.02863
.03008

.02226
.02339
.02459
.02586
.02720

60
60
60
60
60

10
11
12
13
14

.24212
.24723
.25243
.25771
.26304

.21396
.21887
.22388
.22897
.23413

.18927
.19396
.19876
.20364
.20859

.16761
.17207
.17664
.18130
.18602

.14860
.15282
.15715
.16158
.16607

.13189
.13588
.13997
.14415
.14841

.11720
.12095
.12481
.12875
.13277

.10428
.10780
.11142
.11513
.11892

.09290
.09619
.09959
.10307
.10663

.08287
.08594
.08912
.09239
.09573

.07402
.07689
.07986
.08292
.08604

.06621
.06888
.07165
.07451
.07743

.05931
.06179
.06438
.06704
.06977

.05320
.05551
.05792
.06040
.06295

.04779
.04994
.05218
.05450
.05687

.04300
.04500
.04708
.04924
.05145

.03874
.04060
.04254
.04455
.04661

.03496
.03669
.03849
.04036
.04228

.03160
.03320
.03488
.03662
.03841

.02861
.03010
.03166
.03327
.03494

60
60
60
60
60

15
16
17
18
19

.26842
.27384
.27931
.28485
.29047

.23933
.24458
.24989
.25526
.26073

.21359
.21864
.22376
.22895
.23423

.19081
.19564
.20055
.20553
.21060

.17062
.17523
.17991
.18467
.18953

.15273
.15711
.16155
.16608
.17072

.13686
.14100
.14521
.14951
.15391

.12277
.12668
.13066
.13472
.13889

.11025
.11393
.11768
.12152
.12546

.09913
.10258
.10611
.10972
.11344

.08923
.09247
.09578
.09918
.10267

.08041
.08345
.08656
.08974
.09303

.07256
.07540
.07831
.08129
.08437

.06555
.06821
.07092
.07372
.07661

.05930
.06178
.06432
.06693
.06963

.05371
.05602
.05839
.06083
.06336

.04871
.05087
.05308
.05536
.05772

.04424
.04625
.04831
.05043
.05264

.04023
.04210
.04402
.04600
.04806

.03664
.03838
.04017
.04201
.04393

55

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

60
60
60
60
60

20
21
22
23
24

.29618
.30199
.30789
.31389
.31999

.26629
.27197
.27774
.28361
.28960

.23962
.24512
.25073
.25645
.26228

.21579
.22110
.22652
.23205
.23771

.19450
.19960
.20481
.21014
.21560

.17547
.18034
.18533
.19045
.19570

.15843
.16308
.16784
.17274
.17777

.14318
.14760
.15213
.15680
.16160

.12952
.13371
.13801
.14245
.14703

.11727
.12123
.12531
.12953
.13388

.10629
.11003
.11389
.11787
.12200

.09643
.09995
.10359
.10737
.11127

.08757
.09089
.09432
.09788
.10157

.07961
.08272
.08596
.08931
.09280

.07244
.07537
.07841
.08157
.08486

.06599
.06874
.07159
.07457
.07767

.06018
.06276
.06544
.06823
.07115

.05494
.05735
.05987
.06249
.06524

.05022
.05247
.05483
.05729
.05987

.04595
.04806
.05026
.05258
.05500

60
60
60
60
60

25
26
27
28
29

.32620
.33251
.33892
.34543
.35202

.29571
.30192
.30824
.31467
.32119

.26824
.27432
.28052
.28682
.29324

.24350
.24941
.25545
.26161
.26788

.22120
.22692
.23278
.23876
.24487

.20109
.20661
.21227
.21805
.22397

.18294
.18824
.19369
.19927
.20499

.16655
.17163
.17687
.18223
.18773

.15175
.15661
.16162
.16676
.17204

.13837
.14300
.14779
.15271
.15777

.12627
.13068
.13524
.13994
.14478

.11532
.11951
.12385
.12833
.13295

.10541
.10938
.11351
.11777
.12217

.09643
.10020
.10411
.10816
.11235

.08829
.09185
.09556
.09940
.10339

.08090
.08427
.08778
.09143
.09521

.07420
.07738
.08070
.08415
.08774

.06811
.07111
.07425
.07752
.08092

.06258
.06541
.06837
.07146
.07468

.05754
.06021
.06301
.06593
.06897

60
60
60
60
60

30
31
32
33
34

.35869
.36544
.37227
.37917
.38613

.32781
.33451
.34129
.34816
.35511

.29975
.30636
.31306
.31986
.32674

.27426
.28074
.28732
.29401
.30079

.25108
.25741
.26385
.27039
.27704

.23000
.23615
.24242
.24881
.25530

.21082
.21678
.22286
.22907
.23539

.19336
.19912
.20500
.21101
.21714

.17746
.18300
.18868
.19448
.20042

.16297
.16830
.17376
.17936
.18508

.14976
.15487
.16011
.16550
.17101

.13771
.14260
.14763
.15280
.15810

.12671
.13139
.13620
.14116
.14625

.11668
.12114
.12574
.13048
.13536

.10751
.11176
.11615
.12068
.12535

.09912
.10317
.10736
.11169
.11615

.09146
.09531
.09930
.10343
.10769

.08445
.08811
.09190
.09583
.09990

.07803
.08150
.08511
.08886
.09273

.07215
.07544
.07887
.08244
.08613

60
60
60
60
60

35
36
37
38
39

.39315
.40024
.40737
.41454
.42175

.36213
.36921
.37636
.38356
.39080

.33371
.34075
.34786
.35504
.36227

.30766
.31462
.32166
.32878
.33596

.28379
.29064
.29757
.30459
.31169

.26190
.26861
.27541
.28231
.28929

.24182
.24837
.25502
.26177
.26862

.22340
.22977
.23625
.24284
.24953

.20648
.21266
.21896
.22537
.23189

.19094
.19693
.20303
.20926
.21560

.17667
.18245
.18835
.19439
.20054

.16355
.16912
.17482
.18066
.18662

.15148
.15685
.16234
.16798
.17373

.14038
.14554
.15083
.15626
.16182

.13017
.13512
.14020
.14543
.15079

.12076
.12551
.13039
.13541
.14057

.11210
.11664
.12133
.12615
.13111

.10412
.10846
.11295
.11758
.12234

.09676
.10091
.10521
.10964
.11422

.08997
.09394
.09805
.10229
.10668

60
60
60
60
60

40
41
42
43
44

.42900
.43626
.44354
.45082
.45809

.39810
.40542
.41277
.42013
.42749

.36956
.37690
.38427
.39166
.39906

.34321
.35051
.35786
.36524
.37264

.31886
.32610
.33339
.34073
.34809

.29636
.30350
.31071
.31797
.32527

.27556
.28258
.28968
.29683
.30404

.25632
.26320
.27017
.27720
.28430

.23852
.24525
.25207
.25896
.26593

.22205
.22861
.23527
.24201
.24883

.20681
.21319
.21968
.22626
.23292

.19269
.19889
.20520
.21160
.21810

.17962
.18563
.19175
.19797
.20429

.16750
.17332
.17925
.18529
.19143

.15628
.16189
.16764
.17349
.17945

.14586
.15129
.15684
.16250
.16828

.13620
.14144
.14679
.15227
.15786

.12724
.13228
.13745
.14274
.14814

.11893
.12377
.12875
.13386
.13908

.11120
.11586
.12066
.12558
.13062

60
60
60
60
60

45
46
47
48
49

.46533
.47252
.47966
.48673
.49373

.43483
.44213
.44939
.45659
.46372

.40645
.41382
.42115
.42843
.43565

.38004
.38743
.39479
.40211
.40938

.35547
.36284
.37019
.37752
.38480

.33258
.33991
.34723
.35452
.36179

.31128
.31853
.32578
.33303
.34025

.29143
.29859
.30575
.31292
.32007

.27294
.27998
.28704
.29411
.30118

.25570
.26262
.26956
.27652
.28348

.23964
.24641
.25322
.26005
.26690

.22466
.23128
.23794
.24464
.25136

.21069
.21715
.22366
.23021
.23679

.19766
.20395
.21030
.21670
.22313

.18549
.19162
.19780
.20404
.21033

.17414
.18009
.18611
.19219
.19831

.16355
.16932
.17516
.18107
.18704

.15365
.15924
.16492
.17066
.17646

.14440
.14982
.15532
.16090
.16654

.13576
.14100
.14633
.15174
.15722

60
60
60
60
60

50
51
52
53
54

.50063
.50744
.51413
.52069
.52711

.47077
.47773
.48457
.49129
.49788

.44279
.44986
.45682
.46366
.47038

.41659
.42372
.43075
.43768
.44448

.39203
.39919
.40626
.41324
.42010

.36901
.37617
.38326
.39026
.39715

.34743
.35457
.36165
.36864
.37553

.32721
.33430
.34133
.34829
.35517

.30824
.31526
.32224
.32915
.33599

.29044
.29739
.30429
.31113
.31791

.27375
.28060
.28741
.29417
.30088

.25809
.26482
.27153
.27820
.28483

.24340
.25000
.25660
.26317
.26969

.22960
.23608
.24255
.24901
.25543

.21665
.22299
.22933
.23567
.24197

.20448
.21068
.21689
.22310
.22929

.19306
.19911
.20518
.21125
.21732

.18233
.18823
.19415
.20009
.20602

.17224
.17799
.18377
.18957
.19537

.16276
.16836
.17399
.17964
.18531

60
60
60
60
60

55
56
57
58
59

.53338
.53950
.54545
.55122
.55680

.50433
.51062
.51675
.52271
.52847

.47696
.48339
.48966
.49576
.50167

.45116
.45769
.46408
.47029
.47632

.42685
.43345
.43991
.44621
.45234

.40393
.41058
.41709
.42345
.42964

.38232
.38899
.39553
.40192
.40816

.36195
.36862
.37516
.38157
.38782

.34273
.34938
.35592
.36232
.36857

.32461
.33122
.33773
.34411
.35035

.30752
.31407
.32053
.32688
.33309

.29139
.29788
.30428
.31058
.31675

.27617
.28258
.28891
.29515
.30127

.26181
.26813
.27438
.28055
.28661

.24825
.25448
.26064
.26673
.27272

.23545
.24157
.24764
.25364
.25956

.22336
.22938
.23535
.24125
.24708

.21195
.21785
.22371
.22952
.23526

.20117
.20695
.21270
.21841
.22405

.19098
.19664
.20228
.20788
.21342

60
61
61
61
61

60
0
1
2
3

.56219
.20114
.20114
.20518
.20942

.53404
.17518
.17493
.17874
.18275

.50740
.15283
.15233
.15590
.15967

.48217
.13355
.13283
.13616
.13968

.45828
.11691
.11599
.11907
.12236

.43565
.10253
.10142
.10428
.10733

.41421
.09010
.08883
.09145
.09428

.39391
.07934
.07791
.08033
.08294

.37467
.07001
.06846
.07067
.07307

.35644
.06191
.06025
.06227
.06448

.33917
.05487
.05312
.05496
.05699

.32279
.04875
.04691
.04860
.05046

.30727
.04342
.04151
.04305
.04475

.29256
.03877
.03680
.03820
.03976

.27860
.03470
.03269
.03396
.03539

.26537
.03114
.02910
.03025
.03156

.25282
.02802
.02595
.02700
.02819

.24091
.02528
.02320
.02415
.02524

.22962
.02286
.02078
.02164
.02263

.21890
.02074
.01865
.01943
.02034

61
61
61
61
61

4
5
6
7
8

.21379
.21829
.22290
.22760
.23241

.18690
.19118
.19557
.20006
.20466

.16359
.16763
.17179
.17605
.18042

.14336
.14716
.15107
.15510
.15923

.12579
.12935
.13302
.13681
.14070

.11052
.11385
.11728
.12082
.12448

.09724
.10033
.10353
.10685
.11026

.08568
.08855
.09153
.09461
.09780

.07561
.07826
.08103
.08389
.08687

.06682
.06928
.07183
.07450
.07726

.05915
.06141
.06378
.06625
.06882

.05244
.05453
.05672
.05901
.06138

.04657
.04850
.05052
.05263
.05484

.04143
.04321
.04507
.04703
.04907

.03693
.03856
.04028
.04208
.04397

.03297
.03447
.03605
.03772
.03947

.02949
.03087
.03233
.03387
.03549

.02642
.02770
.02904
.03046
.03196

.02372
.02489
.02613
.02745
.02883

.02134
.02242
.02356
.02477
.02605

56

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

61
61
61
61
61

9
10
11
12
13

.23732
.24234
.24747
.25268
.25798

.20937
.21419
.21912
.22414
.22925

.18491
.18951
.19421
.19903
.20393

.16348
.16785
.17233
.17692
.18159

.14471
.14884
.15308
.15743
.16187

.12825
.13214
.13614
.14025
.14445

.11380
.11745
.12122
.12509
.12906

.10111
.10453
.10806
.11170
.11544

.08995
.09315
.09646
.09987
.10338

.08013
.08312
.08621
.08941
.09269

.07149
.07427
.07715
.08014
.08322

.06387
.06646
.06915
.07194
.07481

.05714
.05955
.06205
.06466
.06734

.05120
.05344
.05577
.05820
.06070

.04595
.04803
.05020
.05246
.05479

.04130
.04323
.04525
.04735
.04953

.03719
.03898
.04085
.04280
.04483

.03353
.03519
.03693
.03875
.04064

.03029
.03183
.03345
.03514
.03690

.02740
.02883
.03033
.03191
.03355

61
61
61
61
61

14
15
16
17
18

.26333
.26872
.27416
.27965
.28520

.23442
.23964
.24491
.25024
.25563

.20889
.21391
.21898
.22412
.22932

.18633
.19114
.19599
.20091
.20591

.16638
.17096
.17558
.18028
.18506

.14873
.15307
.15746
.16193
.16648

.13310
.13720
.14136
.14559
.14991

.11924
.12311
.12704
.13104
.13512

.10696
.11059
.11429
.11806
.12192

.09605
.09947
.10294
.10649
.11012

.08636
.08957
.09283
.09616
.09957

.07775
.08075
.08381
.08693
.09013

.07009
.07289
.07575
.07868
.08168

.06327
.06589
.06856
.07129
.07410

.05718
.05963
.06212
.06468
.06731

.05176
.05404
.05637
.05875
.06121

.04691
.04904
.05121
.05343
.05573

.04258
.04456
.04658
.04866
.05080

.03870
.04055
.04243
.04437
.04636

.03523
.03695
.03870
.04051
.04237

61
61
61
61
61

19
20
21
22
23

.29084
.29657
.30240
.30833
.31435

.26111
.26670
.27239
.27819
.28409

.23463
.24004
.24556
.25119
.25694

.21101
.21622
.22155
.22699
.23256

.18994
.19493
.20005
.20529
.21065

.17113
.17590
.18080
.18581
.19096

.15433
.15887
.16354
.16833
.17325

.13931
.14362
.14806
.15262
.15732

.12588
.12996
.13417
.13850
.14297

.11386
.11771
.12170
.12580
.13004

.10309
.10673
.11049
.11437
.11839

.09344
.09686
.10041
.10408
.10788

.08478
.08800
.09134
.09480
.09839

.07701
.08003
.08317
.08643
.08981

.07003
.07287
.07581
.07888
.08207

.06376
.06641
.06918
.07206
.07506

.05811
.06059
.06319
.06589
.06871

.05302
.05535
.05778
.06032
.06297

.04844
.05061
.05289
.05527
.05776

.04431
.04634
.04847
.05070
.05303

61
61
61
61
61

24
25
26
27
28

.32049
.32672
.33307
.33952
.34607

.29011
.29625
.30249
.30886
.31533

.26281
.26880
.27491
.28115
.28750

.23825
.24407
.25002
.25610
.26230

.21614
.22177
.22753
.23344
.23946

.19624
.20166
.20722
.21293
.21876

.17831
.18352
.18886
.19435
.19998

.16215
.16713
.17226
.17753
.18294

.14758
.15233
.15723
.16228
.16747

.13442
.13895
.14362
.14845
.15342

.12255
.12685
.13130
.13590
.14065

.11181
.11590
.12012
.12451
.12903

.10211
.10598
.10999
.11416
.11846

.09333
.09699
.10079
.10475
.10884

.08539
.08884
.09244
.09619
.10008

.07819
.08145
.08485
.08840
.09209

.07166
.07474
.07795
.08131
.08481

.06574
.06864
.07168
.07485
.07816

.06037
.06310
.06596
.06896
.07209

.05548
.05806
.06076
.06359
.06655

61
61
61
61
61

29
30
31
32
33

.35271
.35943
.36624
.37312
.38008

.32190
.32857
.33533
.34217
.34911

.29397
.30053
.30720
.31396
.32083

.26862
.27505
.28159
.28824
.29499

.24562
.25189
.25827
.26477
.27139

.22472
.23081
.23703
.24336
.24981

.20575
.21164
.21766
.22380
.23008

.18849
.19418
.19999
.20594
.21202

.17281
.17828
.18388
.18962
.19550

.15853
.16378
.16917
.17470
.18036

.14554
.15057
.15574
.16105
.16650

.13370
.13851
.14346
.14855
.15379

.12291
.12751
.13224
.13712
.14214

.11308
.11746
.12198
.12664
.13145

.10411
.10828
.11259
.11704
.12164

.09592
.09989
.10399
.10824
.11263

.08844
.09221
.09612
.10016
.10435

.08161
.08518
.08890
.09275
.09675

.07536
.07875
.08228
.08594
.08975

.06964
.07286
.07621
.07969
.08331

61
61
61
61
61

34
35
36
37
38

.38711
.39421
.40137
.40859
.41586

.35612
.36322
.37039
.37762
.38492

.32778
.33482
.34195
.34915
.35643

.30185
.30880
.31585
.32298
.33020

.27811
.28495
.29188
.29891
.30603

.25638
.26307
.26986
.27676
.28376

.23647
.24299
.24963
.25637
.26323

.21823
.22457
.23103
.23760
.24430

.20150
.20765
.21392
.22031
.22683

.18616
.19211
.19818
.20438
.21071

.17209
.17782
.18369
.18970
.19583

.15917
.16469
.17036
.17615
.18209

.14730
.15262
.15807
.16366
.16939

.13640
.14150
.14675
.15213
.15766

.12638
.13127
.13631
.14149
.14681

.11717
.12185
.12668
.13166
.13678

.10869
.11317
.11780
.12257
.12749

.10088
.10517
.10960
.11417
.11890

.09370
.09779
.10203
.10641
.11094

.08707
.09098
.09503
.09922
.10356

61
61
61
61
61

39
40
41
42
43

.42317
.43052
.43790
.44531
.45272

.39227
.39967
.40711
.41459
.42209

.36377
.37118
.37863
.38613
.39366

.33749
.34485
.35228
.35976
.36729

.31324
.32053
.32789
.33532
.34280

.29086
.29804
.30531
.31265
.32006

.27019
.27725
.28440
.29163
.29894

.25110
.25801
.26502
.27213
.27931

.23347
.24021
.24707
.25403
.26107

.21717
.22374
.23043
.23722
.24411

.20210
.20848
.21500
.22162
.22834

.18816
.19436
.20068
.20712
.21367

.17526
.18126
.18740
.19366
.20003

.16333
.16913
.17507
.18114
.18732

.15227
.15788
.16362
.16950
.17549

.14204
.14744
.15299
.15867
.16448

.13255
.13776
.14311
.14860
.15421

.12376
.12877
.13393
.13922
.14465

.11561
.12043
.12539
.13049
.13573

.10804
.11267
.11745
.12237
.12742

61
61
61
61
61

44
45
46
47
48

.46012
.46751
.47486
.48216
.48940

.42959
.43708
.44454
.45197
.45934

.40121
.40876
.41629
.42379
.43125

.37484
.38240
.38995
.39749
.40499

.35032
.35785
.36540
.37293
.38044

.32751
.33499
.34249
.34999
.35748

.30630
.31370
.32113
.32856
.33600

.28656
.29386
.30119
.30854
.31590

.26819
.27536
.28258
.28983
.29710

.25109
.25812
.26521
.27234
.27949

.23516
.24205
.24899
.25599
.26301

.22032
.22705
.23384
.24069
.24758

.20650
.21306
.21969
.22638
.23313

.19361
.20000
.20646
.21299
.21958

.18160
.18781
.19410
.20046
.20689

.17040
.17642
.18254
.18873
.19500

.15995
.16579
.17173
.17775
.18384

.15020
.15586
.16161
.16746
.17338

.14110
.14657
.15215
.15782
.16357

.13260
.13789
.14329
.14879
.15437

61
61
61
61
61

49
50
51
52
53

.49657
.50366
.51066
.51755
.52431

.46665
.47390
.48105
.48811
.49504

.43866
.44600
.45327
.46044
.46751

.41245
.41986
.42720
.43445
.44160

.38792
.39535
.40273
.41002
.41723

.36494
.37237
.37975
.38706
.39429

.34342
.35082
.35818
.36548
.37270

.32326
.33060
.33791
.34518
.35237

.30437
.31163
.31888
.32609
.33324

.28666
.29383
.30100
.30813
.31521

.27006
.27713
.28419
.29123
.29824

.25450
.26145
.26840
.27534
.28225

.23991
.24672
.25355
.26037
.26718

.22622
.23289
.23959
.24629
.25298

.21337
.21990
.22646
.23303
.23959

.20132
.20769
.21411
.22054
.22698

.19000
.19622
.20249
.20878
.21508

.17938
.18544
.19155
.19770
.20386

.16940
.17530
.18126
.18725
.19327

.16003
.16577
.17157
.17741
.18329

61
61
61
61
61

54
55
56
57
58

.53094
.53743
.54377
.54995
.55595

.50185
.50852
.51504
.52141
.52760

.47445
.48126
.48793
.49444
.50079

.44864
.45556
.46233
.46896
.47543

.42433
.43131
.43817
.44488
.45144

.40142
.40845
.41535
.42212
.42874

.37984
.38688
.39380
.40061
.40727

.35949
.36652
.37345
.38026
.38694

.34032
.34732
.35423
.36103
.36770

.32224
.32919
.33606
.34284
.34949

.30519
.31208
.31890
.32563
.33225

.28912
.29593
.30268
.30935
.31592

.27395
.28068
.28735
.29395
.30046

.25964
.26628
.27286
.27938
.28582

.24615
.25267
.25916
.26559
.27194

.23341
.23982
.24620
.25253
.25880

.22138
.22767
.23394
.24017
.24635

.21003
.21620
.22235
.22847
.23454

.19931
.20535
.21138
.21739
.22336

.18919
.19509
.20100
.20689
.21275

57

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

61
61
61
62
62

59
60
61
0
1

.56176
.56738
.57280
.20135
.20126

.53361
.53942
.54504
.17540
.17506

.50695
.51293
.51871
.15305
.15247

.48172
.48782
.49374
.13378
.13297

.45783
.46403
.47005
.11714
.11612

.43520
.44148
.44758
.10277
.10156

.41377
.42010
.42626
.09034
.08897

.39347
.39983
.40603
.07958
.07806

.37423
.38061
.38683
.07025
.06860

.35601
.36238
.36861
.06216
.06039

.33874
.34510
.35131
.05512
.05326

.32238
.32870
.33489
.04900
.04705

.30686
.31314
.31930
.04367
.04165

.29216
.29838
.30449
.03901
.03694

.27821
.28437
.29043
.03495
.03283

.26499
.27108
.27707
.03138
.02923

.25245
.25846
.26438
.02826
.02609

.24055
.24648
.25232
.02552
.02333

.22926
.23510
.24087
.02310
.02091

.21856
.22430
.22998
.02097
.01877

62
62
62
62
62

2
3
4
5
6

.20531
.20955
.21393
.21844
.22306

.17887
.18289
.18705
.19134
.19573

.15604
.15981
.16374
.16779
.17196

.13629
.13983
.14351
.14732
.15125

.11921
.12251
.12595
.12952
.13320

.10442
.10748
.11068
.11401
.11746

.09160
.09443
.09740
.10050
.10371

.08047
.08309
.08584
.08872
.09171

.07081
.07322
.07577
.07843
.08121

.06242
.06463
.06698
.06944
.07201

.05511
.05714
.05931
.06158
.06396

.04874
.05061
.05260
.05470
.05690

.04319
.04490
.04673
.04867
.05070

.03834
.03991
.04159
.04337
.04525

.03410
.03553
.03708
.03872
.04045

.03039
.03170
.03312
.03463
.03623

.02714
.02833
.02964
.03103
.03250

.02428
.02538
.02657
.02785
.02921

.02177
.02277
.02387
.02505
.02630

.01956
.02047
.02148
.02257
.02372

62
62
62
62
62

7
8
9
10
11

.22778
.23259
.23752
.24255
.24769

.20024
.20485
.20957
.21441
.21935

.17623
.18062
.18511
.18973
.19445

.15529
.15943
.16370
.16808
.17257

.13700
.14090
.14493
.14907
.15333

.12102
.12468
.12847
.13237
.13639

.10704
.11047
.11402
.11769
.12147

.09481
.09801
.10133
.10477
.10832

.08409
.08707
.09017
.09339
.09671

.07469
.07747
.08035
.08336
.08646

.06644
.06902
.07171
.07451
.07741

.05920
.06159
.06409
.06669
.06940

.05282
.05504
.05736
.05978
.06231

.04721
.04927
.05142
.05367
.05602

.04227
.04417
.04617
.04826
.05044

.03791
.03967
.04152
.04346
.04549

.03405
.03568
.03739
.03920
.04109

.03064
.03215
.03374
.03541
.03717

.02762
.02902
.03049
.03205
.03368

.02494
.02624
.02760
.02905
.03057

62
62
62
62
62

12
13
14
15
16

.25292
.25823
.26360
.26901
.27446

.22439
.22952
.23470
.23994
.24523

.19928
.20420
.20918
.21422
.21931

.17718
.18187
.18663
.19145
.19632

.15770
.16216
.16669
.17127
.17592

.14052
.14474
.14904
.15339
.15780

.12536
.12935
.13340
.13752
.14170

.11198
.11573
.11955
.12344
.12738

.10015
.10367
.10727
.11092
.11464

.08968
.09299
.09636
.09980
.10329

.08042
.08351
.08667
.08990
.09318

.07221
.07510
.07806
.08108
.08415

.06493
.06763
.07040
.07322
.07610

.05846
.06099
.06357
.06621
.06890

.05272
.05507
.05749
.05995
.06246

.04761
.04981
.05206
.05435
.05670

.04306
.04511
.04721
.04935
.05154

.03901
.04091
.04287
.04487
.04691

.03539
.03717
.03899
.04085
.04275

.03216
.03381
.03551
.03725
.03902

62
62
62
62
62

17
18
19
20
21

.27997
.28554
.29119
.29694
.30279

.25057
.25598
.26148
.26708
.27280

.22446
.22968
.23500
.24043
.24597

.20126
.20627
.21139
.21662
.22197

.18063
.18543
.19033
.19534
.20048

.16229
.16685
.17152
.17631
.18123

.14595
.15028
.15473
.15929
.16398

.13140
.13550
.13971
.14404
.14850

.11843
.12230
.12628
.13038
.13461

.10686
.11050
.11426
.11813
.12214

.09652
.09995
.10349
.10715
.11093

.08729
.09051
.09384
.09728
.10085

.07904
.08206
.08518
.08842
.09178

.07165
.07448
.07741
.08044
.08361

.06503
.06768
.07042
.07327
.07624

.05910
.06158
.06414
.06681
.06960

.05378
.05609
.05849
.06099
.06361

.04900
.05116
.05340
.05574
.05819

.04470
.04672
.04881
.05100
.05330

.04084
.04271
.04467
.04672
.04887

62
62
62
62
62

22
23
24
25
26

.30874
.31479
.32095
.32722
.33359

.27862
.28455
.29059
.29676
.30304

.25163
.25740
.26330
.26932
.27547

.22744
.23303
.23875
.24460
.25058

.20574
.21113
.21665
.22231
.22811

.18627
.19145
.19676
.20221
.20781

.16879
.17374
.17883
.18407
.18945

.15309
.15781
.16268
.16769
.17285

.13897
.14346
.14810
.15289
.15782

.12627
.13054
.13495
.13951
.14421

.11484
.11888
.12307
.12740
.13188

.10454
.10836
.11233
.11645
.12071

.09526
.09887
.10262
.10652
.11057

.08688
.09029
.09384
.09753
.10137

.07933
.08254
.08589
.08938
.09301

.07250
.07553
.07868
.08198
.08542

.06633
.06918
.07215
.07526
.07851

.06075
.06342
.06622
.06916
.07222

.05570
.05821
.06084
.06360
.06650

.05112
.05347
.05595
.05855
.06128

62
62
62
62
62

27
28
29
30
31

.34008
.34667
.35335
.36012
.36698

.30944
.31595
.32257
.32928
.33609

.28175
.28814
.29465
.30126
.30798

.25670
.26295
.26932
.27580
.28239

.23405
.24012
.24632
.25264
.25908

.21355
.21943
.22544
.23158
.23785

.19498
.20065
.20646
.21241
.21848

.17816
.18362
.18921
.19495
.20082

.16291
.16815
.17353
.17905
.18471

.14908
.15409
.15925
.16455
.17000

.13653
.14132
.14625
.15133
.15656

.12513
.12970
.13441
.13927
.14428

.11477
.11912
.12362
.12826
.13305

.10536
.10950
.11378
.11821
.12278

.09680
.10072
.10480
.10902
.11338

.08900
.09273
.09660
.10062
.10478

.08190
.08544
.08911
.09293
.09689

.07543
.07878
.08227
.08589
.08966

.06953
.07270
.07601
.07945
.08303

.06415
.06715
.07028
.07354
.07694

62
62
62
62
62

32
33
34
35
36

.37391
.38094
.38803
.39520
.40244

.34299
.34999
.35707
.36424
.37149

.31481
.32173
.32875
.33587
.34308

.28910
.29592
.30284
.30987
.31700

.26565
.27233
.27912
.28603
.29305

.24424
.25076
.25740
.26416
.27104

.22469
.23103
.23750
.24410
.25082

.20683
.21298
.21926
.22567
.23222

.19051
.19645
.20253
.20876
.21511

.17558
.18132
.18719
.19321
.19937

.16193
.16745
.17311
.17892
.18488

.14943
.15474
.16018
.16579
.17153

.13799
.14308
.14831
.15370
.15924

.12750
.13238
.13740
.14258
.14790

.11789
.12256
.12737
.13233
.13745

.10908
.11353
.11814
.12290
.12781

.10099
.10524
.10965
.11420
.11891

.09357
.09762
.10183
.10618
.11069

.08675
.09061
.09462
.09879
.10310

.08048
.08416
.08798
.09196
.09608

62
62
62
62
62

37
38
39
40
41

.40974
.41710
.42450
.43195
.43945

.37881
.38619
.39364
.40115
.40871

.35037
.35774
.36518
.37269
.38027

.32422
.33153
.33893
.34640
.35395

.30017
.30739
.31470
.32210
.32958

.27803
.28513
.29233
.29963
.30702

.25765
.26461
.27167
.27885
.28612

.23889
.24568
.25259
.25962
.26675

.22160
.22822
.23496
.24182
.24880

.20566
.21209
.21865
.22534
.23215

.19097
.19721
.20358
.21008
.21671

.17742
.18346
.18963
.19594
.20239

.16492
.17075
.17672
.18284
.18909

.15338
.15900
.16477
.17069
.17675

.14272
.14813
.15370
.15942
.16528

.13287
.13808
.14345
.14896
.15462

.12377
.12878
.13394
.13925
.14472

.11535
.12016
.12513
.13024
.13551

.10756
.11218
.11695
.12187
.12695

.10036
.10478
.10936
.11409
.11898

62
62
62
62
62

42
43
44
45
46

.44696
.45450
.46204
.46956
.47706

.41630
.42393
.43157
.43920
.44682

.38789
.39556
.40324
.41094
.41863

.36156
.36922
.37691
.38462
.39234

.33714
.34476
.35242
.36011
.36782

.31449
.32204
.32964
.33728
.34495

.29349
.30093
.30844
.31600
.32360

.27399
.28131
.28871
.29617
.30367

.25589
.26307
.27034
.27768
.28507

.23908
.24611
.25324
.26044
.26770

.22347
.23034
.23730
.24435
.25147

.20896
.21565
.22245
.22934
.23630

.19548
.20199
.20861
.21533
.22213

.18294
.18927
.19571
.20225
.20888

.17128
.17741
.18367
.19003
.19649

.16043
.16637
.17244
.17862
.18490

.15033
.15608
.16196
.16796
.17406

.14093
.14649
.15218
.15799
.16391

.13218
.13754
.14305
.14867
.15441

.12402
.12920
.13451
.13995
.14551

58

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

62
62
62
62
62

47
48
49
50
51

.48452
.49192
.49926
.50653
.51372

.45441
.46195
.46944
.47687
.48422

.42630
.43393
.44152
.44906
.45652

.40004
.40773
.41537
.42298
.43052

.37552
.38322
.39089
.39852
.40610

.35262
.36029
.36794
.37558
.38317

.33121
.33883
.34645
.35405
.36163

.31120
.31875
.32630
.33385
.34138

.29250
.29995
.30742
.31489
.32235

.27500
.28234
.28971
.29709
.30447

.25864
.26585
.27310
.28037
.28766

.24333
.25041
.25752
.26468
.27184

.22900
.23593
.24291
.24993
.25697

.21559
.22236
.22919
.23607
.24298

.20303
.20964
.21632
.22305
.22982

.19127
.19771
.20423
.21080
.21743

.18025
.18652
.19287
.19929
.20577

.16992
.17602
.18221
.18847
.19478

.16024
.16617
.17219
.17828
.18444

.15117
.15692
.16277
.16870
.17470

62
62
62
62
62

52
53
54
55
56

.52080
.52776
.53460
.54130
.54786

.49147
.49861
.50564
.51253
.51928

.46390
.47118
.47834
.48538
.49228

.43799
.44536
.45262
.45977
.46679

.41362
.42105
.42838
.43560
.44270

.39070
.39816
.40553
.41279
.41995

.36915
.37660
.38398
.39126
.39845

.34887
.35630
.36366
.37094
.37812

.32979
.33717
.34450
.35175
.35891

.31183
.31915
.32642
.33362
.34075

.29492
.30216
.30936
.31651
.32358

.27901
.28615
.29327
.30034
.30735

.26402
.27106
.27808
.28506
.29199

.24991
.25683
.26374
.27062
.27746

.23661
.24341
.25020
.25697
.26372

.22408
.23075
.23742
.24407
.25071

.21227
.21880
.22534
.23188
.23840

.20114
.20753
.21394
.22035
.22675

.19065
.19690
.20316
.20944
.21572

.18076
.18685
.19298
.19912
.20527

62
62
62
62
62

57
58
59
60
61

.55426
.56048
.56652
.57237
.57803

.52587
.53230
.53855
.54460
.55046

.49904
.50563
.51204
.51826
.52430

.47367
.48038
.48693
.49329
.49946

.44967
.45649
.46313
.46960
.47588

.42698
.43386
.44058
.44713
.45350

.40551
.41243
.41920
.42581
.43224

.38520
.39214
.39894
.40558
.41206

.36598
.37292
.37973
.38639
.39289

.34779
.35472
.36152
.36817
.37468

.33058
.33747
.34424
.35088
.35738

.31428
.32113
.32786
.33447
.34094

.29886
.30564
.31232
.31888
.32532

.28425
.29096
.29757
.30408
.31048

.27041
.27704
.28359
.29003
.29637

.25731
.26385
.27031
.27668
.28296

.24489
.25134
.25771
.26400
.27021

.23313
.23947
.24575
.25196
.25808

.22198
.22822
.23439
.24051
.24655

.21142
.21754
.22361
.22963
.23558

62
63
63
63
63

62
0
1
2
3

.58350
.20155
.20138
.20543
.20968

.55613
.17561
.17518
.17900
.18302

.53014
.15327
.15259
.15617
.15995

.50545
.13400
.13309
.13643
.13997

.48198
.11737
.11625
.11935
.12265

.45969
.10300
.10170
.10455
.10762

.43851
.09058
.08910
.09173
.09457

.41837
.07982
.07819
.08061
.08323

.39923
.07050
.06873
.07095
.07336

.38104
.06240
.06052
.06255
.06477

.36374
.05537
.05339
.05525
.05729

.34728
.04925
.04719
.04888
.05075

.33164
.04391
.04178
.04333
.04504

.31676
.03926
.03707
.03848
.04005

.30260
.03519
.03296
.03423
.03567

.28914
.03163
.02936
.03052
.03184

.27632
.02850
.02622
.02727
.02847

.26413
.02576
.02345
.02441
.02551

.25252
.02334
.02103
.02190
.02290

.24147
.02121
.01890
.01968
.02060

63
63
63
63
63

4
5
6
7
8

.21407
.21858
.22321
.22794
.23277

.18719
.19148
.19589
.20041
.20503

.16388
.16794
.17212
.17641
.18080

.14366
.14748
.15141
.15546
.15962

.12609
.12967
.13337
.13718
.14109

.11083
.11417
.11763
.12120
.12488

.09755
.10066
.10389
.10722
.11067

.08599
.08888
.09188
.09499
.09821

.07592
.07859
.08138
.08427
.08727

.06713
.06961
.07219
.07488
.07767

.05946
.06174
.06413
.06663
.06922

.05275
.05486
.05707
.05938
.06179

.04688
.04883
.05087
.05301
.05524

.04174
.04353
.04542
.04739
.04946

.03723
.03888
.04062
.04245
.04436

.03326
.03479
.03639
.03808
.03986

.02978
.03118
.03266
.03423
.03587

.02671
.02800
.02937
.03081
.03233

.02401
.02519
.02646
.02779
.02920

.02162
.02271
.02388
.02511
.02642

63
63
63
63
63

9
10
11
12
13

.23770
.24275
.24790
.25315
.25848

.20976
.21461
.21957
.22463
.22977

.18531
.18994
.19468
.19953
.20446

.16390
.16830
.17281
.17743
.18214

.14513
.14929
.15356
.15795
.16243

.12867
.13259
.13663
.14078
.14502

.11423
.11791
.12171
.12562
.12963

.10154
.10499
.10856
.11224
.11601

.09038
.09361
.09696
.10041
.10395

.08057
.08358
.08671
.08994
.09327

.07192
.07473
.07765
.08068
.08379

.06430
.06692
.06964
.07247
.07538

.05757
.06001
.06255
.06519
.06791

.05163
.05390
.05626
.05872
.06126

.04637
.04848
.05068
.05298
.05535

.04172
.04368
.04573
.04787
.05008

.03760
.03942
.04132
.04332
.04538

.03394
.03563
.03740
.03926
.04118

.03069
.03226
.03391
.03564
.03743

.02780
.02926
.03079
.03240
.03407

63
63
63
63
63

14
15
16
17
18

.26386
.26929
.27475
.28027
.28585

.23497
.24023
.24552
.25088
.25631

.20946
.21451
.21962
.22478
.23002

.18691
.19175
.19664
.20159
.20662

.16697
.17158
.17624
.18097
.18578

.14933
.15370
.15813
.16263
.16721

.13370
.13784
.14203
.14630
.15065

.11985
.12375
.12772
.13175
.13587

.10757
.11124
.11497
.11878
.12267

.09666
.10011
.10363
.10721
.11087

.08697
.09021
.09351
.09687
.10032

.07836
.08140
.08449
.08764
.09088

.07069
.07353
.07643
.07939
.08242

.06387
.06652
.06923
.07200
.07484

.05778
.06026
.06279
.06538
.06804

.05235
.05466
.05702
.05944
.06193

.04749
.04965
.05186
.05412
.05644

.04315
.04517
.04722
.04933
.05150

.03927
.04115
.04306
.04503
.04706

.03579
.03754
.03933
.04116
.04305

63
63
63
63
63

19
20
21
22
23

.29152
.29729
.30316
.30913
.31520

.26182
.26745
.27318
.27902
.28497

.23535
.24080
.24637
.25204
.25784

.21175
.21700
.22237
.22786
.23348

.19070
.19573
.20089
.20617
.21159

.17190
.17671
.18165
.18671
.19191

.15510
.15969
.16440
.16924
.17421

.14009
.14444
.14892
.15353
.15828

.12666
.13078
.13504
.13942
.14393

.11464
.11854
.12256
.12671
.13101

.10387
.10755
.11135
.11528
.11935

.09422
.09768
.10127
.10498
.10883

.08556
.08881
.09219
.09570
.09934

.07778
.08084
.08402
.08732
.09076

.07080
.07367
.07666
.07976
.08300

.06451
.06720
.07001
.07293
.07598

.05886
.06138
.06401
.06676
.06962

.05376
.05612
.05859
.06117
.06387

.04917
.05138
.05369
.05611
.05864

.04502
.04709
.04926
.05152
.05390

63
63
63
63
63

24
25
26
27
28

.32138
.32768
.33408
.34061
.34723

.29104
.29723
.30355
.30998
.31653

.26376
.26981
.27599
.28230
.28874

.23922
.24510
.25112
.25728
.26356

.21714
.22283
.22866
.23463
.24074

.19725
.20273
.20836
.21414
.22005

.17933
.18459
.19001
.19557
.20129

.16317
.16821
.17341
.17876
.18425

.14860
.15341
.15838
.16351
.16878

.13544
.14003
.14477
.14968
.15473

.12356
.12793
.13244
.13712
.14195

.11283
.11697
.12127
.12572
.13033

.10312
.10704
.11112
.11536
.11975

.09433
.09805
.10192
.10594
.11012

.08637
.08989
.09355
.09738
.10134

.07916
.08249
.08595
.08957
.09334

.07262
.07576
.07904
.08247
.08604

.06669
.06965
.07275
.07599
.07938

.06130
.06409
.06702
.07008
.07329

.05640
.05903
.06179
.06469
.06772

63
63
63
63
63

29
30
31
32
33

.35395
.36077
.36767
.37466
.38173

.32319
.32995
.33681
.34376
.35082

.29529
.30195
.30872
.31560
.32258

.26997
.27650
.28314
.28991
.29678

.24699
.25336
.25985
.26647
.27321

.22611
.23230
.23862
.24507
.25165

.20714
.21313
.21926
.22553
.23193

.18990
.19568
.20161
.20767
.21388

.17421
.17978
.18549
.19135
.19736

.15993
.16529
.17078
.17643
.18222

.14693
.15206
.15734
.16277
.16835

.13509
.14000
.14506
.15027
.15563

.12429
.12899
.13383
.13882
.14397

.11445
.11892
.12355
.12833
.13326

.10546
.10973
.11414
.11871
.12343

.09726
.10132
.10553
.10988
.11440

.08976
.09362
.09763
.10179
.10610

.08290
.08657
.09039
.09435
.09846

.07663
.08012
.08375
.08752
.09144

.07089
.07420
.07765
.08124
.08497

59

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

63
63
63
63
63

34
35
36
37
38

.38889
.39613
.40344
.41081
.41825

.35796
.36520
.37252
.37992
.38739

.32967
.33686
.34414
.35151
.35897

.30377
.31088
.31808
.32539
.33279

.28007
.28705
.29415
.30135
.30866

.25836
.26520
.27215
.27923
.28642

.23847
.24514
.25194
.25886
.26591

.22023
.22672
.23335
.24010
.24699

.20351
.20980
.21624
.22281
.22953

.18816
.19426
.20050
.20688
.21340

.17408
.17997
.18600
.19218
.19851

.16115
.16683
.17265
.17863
.18476

.14927
.15473
.16035
.16611
.17204

.13835
.14360
.14900
.15456
.16028

.12831
.13335
.13854
.14389
.14940

.11907
.12390
.12888
.13403
.13933

.11056
.11519
.11997
.12491
.13001

.10273
.10716
.11174
.11648
.12138

.09551
.09974
.10413
.10867
.11338

.08886
.09290
.09710
.10145
.10596

63
63
63
63
63

39
40
41
42
43

.42575
.43330
.44089
.44852
.45617

.39493
.40254
.41020
.41791
.42566

.36651
.37412
.38181
.38955
.39734

.34028
.34786
.35552
.36325
.37104

.31607
.32358
.33118
.33886
.34661

.29372
.30113
.30864
.31624
.32391

.27308
.28036
.28775
.29524
.30282

.25400
.26114
.26839
.27575
.28321

.23637
.24334
.25044
.25766
.26498

.22007
.22686
.23380
.24085
.24802

.20498
.21160
.21835
.22523
.23224

.19103
.19745
.20402
.21072
.21755

.17811
.18434
.19071
.19722
.20387

.16615
.17217
.17835
.18467
.19113

.15506
.16089
.16687
.17299
.17926

.14479
.15041
.15619
.16212
.16820

.13527
.14069
.14627
.15200
.15788

.12644
.13166
.13704
.14258
.14826

.11824
.12326
.12845
.13380
.13929

.11063
.11546
.12046
.12561
.13092

63
63
63
63
63

44
45
46
47
48

.46384
.47150
.47914
.48674
.49430

.43343
.44120
.44897
.45671
.46442

.40516
.41300
.42084
.42866
.43647

.37887
.38673
.39460
.40247
.41032

.35441
.36225
.37012
.37799
.38586

.33166
.33945
.34727
.35511
.36296

.31048
.31819
.32595
.33373
.34153

.29076
.29837
.30604
.31374
.32147

.27240
.27989
.28744
.29504
.30267

.25529
.26264
.27007
.27755
.28507

.23935
.24655
.25383
.26118
.26858

.22449
.23153
.23866
.24586
.25312

.21064
.21751
.22447
.23151
.23862

.19771
.20441
.21120
.21808
.22504

.18566
.19217
.19879
.20550
.21229

.17441
.18073
.18717
.19371
.20033

.16390
.17004
.17630
.18266
.18911

.15409
.16005
.16612
.17230
.17858

.14493
.15070
.15659
.16259
.16869

.13637
.14195
.14766
.15348
.15940

63
63
63
63
63

49
50
51
52
53

.50181
.50925
.51661
.52388
.53104

.47208
.47968
.48722
.49467
.50201

.44423
.45195
.45961
.46719
.47468

.41815
.42594
.43369
.44136
.44894

.39371
.40154
.40933
.41705
.42470

.37081
.37864
.38644
.39418
.40186

.34934
.35714
.36492
.37266
.38034

.32921
.33696
.34470
.35241
.36007

.31033
.31801
.32569
.33334
.34095

.29263
.30021
.30781
.31538
.32294

.27602
.28349
.29099
.29848
.30595

.26043
.26778
.27516
.28255
.28993

.24579
.25302
.26027
.26754
.27482

.23206
.23914
.24626
.25340
.26056

.21915
.22609
.23307
.24008
.24711

.20704
.21381
.22064
.22751
.23441

.19565
.20226
.20894
.21567
.22242

.18495
.19140
.19792
.20450
.21111

.17489
.18117
.18754
.19396
.20042

.16543
.17155
.17775
.18401
.19033

63
63
63
63
63

54
55
56
57
58

.53808
.54499
.55176
.55838
.56483

.50925
.51635
.52332
.53015
.53681

.48206
.48932
.49646
.50345
.51028

.45643
.46381
.47106
.47818
.48515

.43226
.43972
.44706
.45427
.46134

.40946
.41697
.42437
.43165
.43879

.38795
.39548
.40291
.41023
.41742

.36766
.37519
.38262
.38996
.39717

.34852
.35602
.36344
.37076
.37798

.33045
.33790
.34529
.35259
.35979

.31339
.32078
.32811
.33537
.34254

.29728
.30460
.31187
.31907
.32618

.28207
.28930
.29649
.30362
.31068

.26771
.27483
.28193
.28898
.29597

.25414
.26116
.26815
.27511
.28201

.24131
.24822
.25511
.26197
.26878

.22920
.23598
.24275
.24951
.25622

.21775
.22440
.23105
.23769
.24430

.20692
.21344
.21996
.22649
.23298

.19668
.20306
.20946
.21586
.22224

63
63
63
63
63

59
60
61
62
63

.57110
.57718
.58306
.58876
.59427

.54329
.54959
.55569
.56160
.56732

.51693
.52340
.52969
.53579
.54169

.49194
.49856
.50499
.51124
.51729

.46825
.47498
.48153
.48790
.49408

.44577
.45259
.45923
.46570
.47199

.42446
.43134
.43805
.44459
.45096

.40424
.41116
.41791
.42451
.43094

.38506
.39199
.39878
.40541
.41188

.36686
.37379
.38059
.38724
.39373

.34959
.35651
.36329
.36994
.37645

.33319
.34009
.34685
.35349
.35998

.31763
.32448
.33121
.33782
.34430

.30286
.30966
.31634
.32291
.32937

.28884
.29556
.30219
.30872
.31513

.27552
.28217
.28874
.29521
.30157

.26287
.26944
.27593
.28234
.28865

.25085
.25733
.26375
.27008
.27633

.23943
.24582
.25215
.25841
.26459

.22858
.23488
.24111
.24729
.25339

64
64
64
64
64

0
1
2
3
4

.20174
.20149
.20554
.20979
.21419

.17582
.17530
.17911
.18314
.18732

.15348
.15271
.15629
.16008
.16401

.13422
.13322
.13655
.14010
.14379

.11759
.11638
.11947
.12278
.12623

.10323
.10182
.10468
.10775
.11097

.09081
.08923
.09186
.09470
.09769

.08006
.07832
.08074
.08337
.08614

.07073
.06886
.07108
.07350
.07606

.06264
.06065
.06268
.06491
.06727

.05561
.05352
.05538
.05742
.05960

.04949
.04732
.04901
.05089
.05289

.04415
.04191
.04345
.04518
.04702

.03950
.03720
.03860
.04018
.04188

.03543
.03309
.03436
.03581
.03737

.03187
.02949
.03065
.03197
.03340

.02874
.02634
.02739
.02860
.02992

.02599
.02358
.02453
.02564
.02685

.02358
.02115
.02202
.02303
.02414

.02144
.01902
.01980
.02073
.02175

64
64
64
64
64

5
6
7
8
9

.21872
.22335
.22809
.23293
.23788

.19162
.19604
.20057
.20520
.20995

.16809
.17227
.17657
.18097
.18550

.14762
.15157
.15563
.15980
.16409

.12982
.13353
.13735
.14128
.14533

.11432
.11779
.12137
.12506
.12887

.10081
.10405
.10740
.11085
.11443

.08903
.09204
.09516
.09839
.10174

.07875
.08154
.08445
.08746
.09059

.06976
.07235
.07505
.07785
.08077

.06190
.06430
.06680
.06941
.07212

.05501
.05723
.05956
.06197
.06450

.04898
.05103
.05318
.05543
.05777

.04368
.04558
.04757
.04965
.05183

.03903
.04078
.04262
.04455
.04657

.03493
.03655
.03825
.04004
.04192

.03133
.03282
.03439
.03605
.03779

.02815
.02952
.03098
.03251
.03413

.02534
.02661
.02796
.02938
.03088

.02285
.02403
.02527
.02659
.02798

64
64
64
64
64

10
11
12
13
14

.24294
.24810
.25337
.25871
.26410

.21481
.21978
.22485
.23001
.23523

.19014
.19490
.19976
.20471
.20972

.16850
.17303
.17766
.18239
.18718

.14950
.15379
.15819
.16269
.16725

.13281
.13686
.14102
.14528
.14961

.11813
.12194
.12587
.12989
.13398

.10521
.10879
.11249
.11628
.12013

.09383
.09719
.10066
.10422
.10785

.08380
.08695
.09020
.09354
.09695

.07495
.07789
.08093
.08406
.08726

.06714
.06988
.07272
.07565
.07865

.06023
.06278
.06544
.06818
.07098

.05411
.05649
.05897
.06153
.06415

.04870
.05091
.05323
.05562
.05806

.04389
.04596
.04811
.05034
.05263

.03963
.04155
.04356
.04564
.04777

.03584
.03763
.03950
.04144
.04343

.03246
.03413
.03588
.03769
.03954

.02946
.03101
.03264
.03432
.03606

64
64
64
64
64

15
16
17
18
19

.26954
.27503
.28056
.28615
.29184

.24049
.24581
.25118
.25662
.26215

.21479
.21991
.22509
.23034
.23569

.19203
.19694
.20190
.20695
.21210

.17187
.17655
.18129
.18612
.19105

.15399
.15844
.16295
.16755
.17226

.13814
.14235
.14663
.15099
.15547

.12405
.12803
.13208
.13621
.14046

.11154
.11529
.11911
.12302
.12703

.10042
.10395
.10754
.11122
.11501

.09052
.09383
.09721
.10067
.10424

.08170
.08481
.08798
.09123
.09459

.07384
.07675
.07972
.08277
.08593

.06682
.06955
.07233
.07519
.07815

.06056
.06310
.06571
.06838
.07116

.05496
.05734
.05977
.06227
.06487

.04995
.05217
.05444
.05678
.05921

.04546
.04753
.04965
.05184
.05411

.04144
.04337
.04535
.04739
.04952

.03782
.03963
.04147
.04338
.04537

60

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

64
64
64
64
64

20
21
22
23
24

.29762
.30351
.30949
.31559
.32179

.26779
.27354
.27940
.28537
.29146

.24115
.24674
.25243
.25825
.26420

.21736
.22275
.22826
.23390
.23967

.19610
.20128
.20658
.21202
.21759

.17708
.18204
.18713
.19235
.19771

.16006
.16480
.16965
.17465
.17979

.14482
.14933
.15395
.15872
.16364

.13117
.13544
.13984
.14438
.14907

.11892
.12297
.12714
.13145
.13592

.10793
.11176
.11571
.11980
.12404

.09807
.10167
.10541
.10928
.11330

.08920
.09260
.09612
.09978
.10359

.08122
.08442
.08774
.09120
.09480

.07404
.07705
.08018
.08344
.08684

.06758
.07040
.07335
.07641
.07962

.06175
.06440
.06717
.07006
.07308

.05649
.05898
.06157
.06429
.06714

.05174
.05407
.05651
.05906
.06175

.04745
.04963
.05192
.05432
.05684

64
64
64
64
64

25
26
27
28
29

.32811
.33455
.34110
.34775
.35451

.29768
.30402
.31049
.31707
.32377

.27028
.27648
.28283
.28930
.29589

.24558
.25162
.25781
.26413
.27058

.22331
.22917
.23518
.24133
.24761

.20322
.20888
.21469
.22065
.22674

.18509
.19053
.19614
.20188
.20778

.16871
.17393
.17932
.18486
.19054

.15391
.15891
.16407
.16939
.17486

.14053
.14531
.15024
.15534
.16058

.12843
.13298
.13769
.14256
.14758

.11747
.12180
.12629
.13093
.13574

.10754
.11165
.11593
.12035
.12494

.09854
.10244
.10650
.11072
.11509

.09038
.09408
.09793
.10193
.10609

.08297
.08647
.09012
.09393
.09788

.07624
.07955
.08301
.08662
.09038

.07013
.07325
.07653
.07995
.08352

.06456
.06751
.07061
.07385
.07724

.05950
.06228
.06521
.06828
.07149

64
64
64
64
64

30
31
32
33
34

.36137
.36831
.37535
.38248
.38969

.33057
.33748
.34448
.35159
.35879

.30259
.30941
.31633
.32338
.33052

.27716
.28385
.29066
.29760
.30465

.25402
.26057
.26724
.27404
.28096

.23298
.23935
.24585
.25249
.25926

.21382
.22000
.22632
.23278
.23938

.19637
.20235
.20847
.21474
.22115

.18047
.18624
.19215
.19821
.20443

.16598
.17153
.17722
.18308
.18909

.15276
.15808
.16357
.16921
.17500

.14069
.14580
.15106
.15649
.16207

.12967
.13456
.13961
.14482
.15018

.11961
.12428
.12911
.13410
.13925

.11040
.11487
.11948
.12426
.12920

.10199
.10624
.11065
.11522
.11995

.09428
.09834
.10254
.10691
.11144

.08723
.09109
.09510
.09927
.10360

.08076
.08444
.08826
.09223
.09637

.07484
.07833
.08196
.08576
.08970

64
64
64
64
64

35
36
37
38
39

.39699
.40437
.41181
.41933
.42691

.36609
.37348
.38095
.38851
.39614

.33778
.34513
.35258
.36012
.36775

.31182
.31910
.32648
.33397
.34155

.28801
.29518
.30246
.30986
.31737

.26617
.27320
.28036
.28764
.29503

.24612
.25299
.26000
.26714
.27440

.22771
.23441
.24125
.24822
.25533

.21080
.21731
.22396
.23077
.23771

.19525
.20157
.20803
.21464
.22140

.18096
.18707
.19333
.19975
.20632

.16781
.17371
.17977
.18599
.19236

.15571
.16140
.16725
.17327
.17943

.14457
.15005
.15569
.16150
.16746

.13431
.13958
.14501
.15061
.15637

.12485
.12991
.13514
.14053
.14608

.11613
.12099
.12600
.13119
.13654

.10809
.11274
.11756
.12254
.12769

.10066
.10512
.10974
.11453
.11948

.09381
.09807
.10250
.10709
.11185

64
64
64
64
64

40
41
42
43
44

.43455
.44224
.44998
.45774
.46553

.40384
.41160
.41942
.42729
.43518

.37546
.38325
.39110
.39901
.40696

.34923
.35700
.36484
.37275
.38072

.32498
.33268
.34048
.34835
.35629

.30254
.31016
.31788
.32568
.33356

.28179
.28929
.29690
.30461
.31240

.26257
.26994
.27742
.28501
.29270

.24478
.25200
.25933
.26679
.27434

.22831
.23535
.24253
.24983
.25724

.21304
.21990
.22691
.23404
.24130

.19889
.20557
.21239
.21935
.22643

.18576
.19225
.19888
.20566
.21257

.17359
.17988
.18632
.19291
.19963

.16229
.16838
.17463
.18102
.18756

.15180
.15769
.16374
.16994
.17629

.14206
.14775
.15360
.15961
.16577

.13301
.13850
.14416
.14997
.15593

.12460
.12990
.13535
.14097
.14675

.11678
.12188
.12715
.13257
.13816

64
64
64
64
64

45
46
47
48
49

.47331
.48109
.48883
.49655
.50421

.44309
.45099
.45888
.46674
.47457

.41494
.42292
.43090
.43886
.44680

.38871
.39673
.40476
.41278
.42078

.36428
.37229
.38032
.38836
.39639

.34150
.34948
.35748
.36550
.37353

.32026
.32818
.33613
.34410
.35209

.30046
.30828
.31615
.32405
.33198

.28198
.28969
.29746
.30527
.31312

.26474
.27233
.27997
.28767
.29542

.24865
.25609
.26360
.27118
.27881

.23362
.24091
.24827
.25571
.26321

.21959
.22671
.23392
.24121
.24857

.20647
.21343
.22047
.22760
.23481

.19422
.20100
.20787
.21484
.22189

.18276
.18936
.19606
.20286
.20974

.17205
.17846
.18498
.19161
.19833

.16203
.16826
.17460
.18105
.18760

.15265
.15870
.16485
.17113
.17750

.14388
.14973
.15571
.16180
.16801

64
64
64
64
64

50
51
52
53
54

.51182
.51936
.52680
.53415
.54139

.48235
.49006
.49770
.50524
.51268

.45470
.46255
.47032
.47801
.48560

.42875
.43669
.44456
.45235
.46006

.40441
.41239
.42032
.42818
.43596

.38155
.38955
.39750
.40540
.41322

.36008
.36807
.37602
.38392
.39176

.33993
.34787
.35579
.36367
.37150

.32099
.32887
.33674
.34458
.35238

.30320
.31100
.31880
.32657
.33432

.28648
.29418
.30189
.30959
.31726

.27076
.27835
.28595
.29356
.30115

.25598
.26345
.27094
.27843
.28593

.24209
.24942
.25678
.26416
.27154

.22901
.23620
.24343
.25068
.25794

.21671
.22375
.23083
.23795
.24509

.20514
.21202
.21896
.22593
.23294

.19424
.20096
.20775
.21458
.22145

.18398
.19054
.19717
.20385
.21057

.17431
.18071
.18718
.19371
.20029

64
64
64
64
64

55
56
57
58
59

.54850
.55547
.56231
.56898
.57547

.51999
.52718
.53423
.54112
.54784

.49308
.50044
.50766
.51473
.52163

.46766
.47515
.48250
.48971
.49676

.44365
.45123
.45869
.46601
.47317

.42096
.42860
.43613
.44353
.45078

.39953
.40720
.41477
.42222
.42953

.37927
.38695
.39454
.40202
.40936

.36012
.36779
.37538
.38286
.39021

.34202
.34965
.35722
.36468
.37203

.32490
.33249
.34001
.34744
.35477

.30871
.31623
.32370
.33109
.33837

.29340
.30084
.30824
.31557
.32280

.27891
.28627
.29358
.30083
.30801

.26521
.27246
.27968
.28685
.29395

.25224
.25938
.26650
.27358
.28059

.23996
.24698
.25400
.26098
.26790

.22834
.23524
.24214
.24901
.25583

.21733
.22410
.23088
.23764
.24436

.20691
.21355
.22020
.22684
.23346

64
64
64
64
64

60
61
62
63
64

.58178
.58790
.59383
.59956
.60510

.55437
.56071
.56687
.57284
.57860

.52834
.53488
.54123
.54739
.55334

.50363
.51032
.51683
.52315
.52927

.48016
.48697
.49361
.50007
.50633

.45786
.46477
.47152
.47808
.48445

.43668
.44366
.45049
.45714
.46360

.41655
.42359
.43047
.43718
.44372

.39742
.40449
.41141
.41817
.42476

.37925
.38633
.39327
.40005
.40668

.36197
.36904
.37599
.38279
.38943

.34555
.35260
.35953
.36633
.37298

.32993
.33695
.34386
.35064
.35728

.31508
.32206
.32893
.33568
.34230

.30096
.30788
.31471
.32142
.32801

.28753
.29439
.30115
.30782
.31437

.27476
.28154
.28824
.29485
.30135

.26260
.26930
.27593
.28247
.28892

.25103
.25764
.26419
.27067
.27706

.24002
.24654
.25301
.25941
.26573

65
65
65
65
65

0
1
2
3
4

.20193
.20160
.20565
.20991
.21431

.17601
.17541
.17922
.18326
.18744

.15368
.15282
.15640
.16019
.16414

.13443
.13333
.13667
.14022
.14392

.11781
.11650
.11959
.12290
.12636

.10345
.10194
.10480
.10788
.11110

.09104
.08935
.09198
.09483
.09783

.08028
.07844
.08086
.08349
.08627

.07096
.06898
.07120
.07363
.07620

.06287
.06077
.06281
.06504
.06741

.05584
.05364
.05550
.05755
.05974

.04972
.04744
.04913
.05101
.05303

.04439
.04203
.04358
.04530
.04716

.03974
.03732
.03873
.04031
.04201

.03567
.03321
.03448
.03593
.03750

.03210
.02961
.03077
.03210
.03354

.02898
.02646
.02751
.02872
.03005

.02623
.02369
.02465
.02576
.02698

.02381
.02127
.02213
.02315
.02427

.02168
.01913
.01992
.02085
.02188

61

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

65
65
65
65
65

5
6
7
8
9

.21884
.22348
.22823
.23308
.23804

.19175
.19618
.20072
.20536
.21012

.16822
.17241
.17672
.18114
.18568

.14776
.15172
.15579
.15997
.16427

.12996
.13368
.13751
.14145
.14551

.11446
.11794
.12153
.12524
.12906

.10096
.10420
.10756
.11103
.11462

.08918
.09220
.09533
.09857
.10193

.07889
.08170
.08462
.08764
.09078

.06991
.07251
.07522
.07803
.08096

.06204
.06445
.06697
.06959
.07232

.05516
.05739
.05972
.06215
.06469

.04912
.05119
.05335
.05560
.05797

.04383
.04573
.04773
.04983
.05202

.03917
.04093
.04279
.04473
.04676

.03508
.03670
.03842
.04022
.04211

.03147
.03297
.03456
.03622
.03798

.02829
.02967
.03114
.03269
.03432

.02547
.02676
.02812
.02955
.03106

.02299
.02417
.02543
.02676
.02817

65
65
65
65
65

10
11
12
13
14

.24312
.24829
.25357
.25893
.26434

.21499
.21997
.22506
.23024
.23547

.19033
.19510
.19998
.20494
.20997

.16870
.17324
.17789
.18263
.18744

.14970
.15400
.15842
.16293
.16751

.13301
.13708
.14126
.14553
.14987

.11833
.12216
.12611
.13014
.13425

.10542
.10902
.11273
.11653
.12041

.09404
.09741
.10090
.10448
.10813

.08401
.08717
.09044
.09380
.09722

.07516
.07811
.08117
.08432
.08754

.06735
.07010
.07296
.07591
.07892

.06044
.06301
.06568
.06844
.07126

.05432
.05672
.05921
.06179
.06443

.04890
.05114
.05347
.05587
.05834

.04410
.04618
.04835
.05060
.05290

.03983
.04177
.04380
.04589
.04804

.03604
.03784
.03973
.04169
.04370

.03266
.03434
.03611
.03793
.03981

.02965
.03122
.03287
.03457
.03632

65
65
65
65
65

15
16
17
18
19

.26979
.27528
.28083
.28644
.29213

.24075
.24608
.25146
.25691
.26246

.21505
.22019
.22538
.23064
.23601

.19230
.19722
.20220
.20726
.21243

.17215
.17684
.18160
.18644
.19138

.15428
.15874
.16326
.16788
.17260

.13842
.14265
.14694
.15132
.15581

.12434
.12834
.13240
.13655
.14080

.11183
.11560
.11943
.12335
.12738

.10071
.10425
.10786
.11156
.11536

.09081
.09414
.09753
.10101
.10459

.08199
.08511
.08830
.09157
.09494

.07413
.07706
.08004
.08311
.08628

.06712
.06985
.07265
.07552
.07850

.06085
.06341
.06603
.06872
.07151

.05525
.05764
.06009
.06261
.06522

.05024
.05247
.05476
.05711
.05956

.04574
.04783
.04997
.05217
.05446

.04172
.04366
.04566
.04771
.04985

.03810
.03992
.04178
.04370
.04570

65
65
65
65
65

20
21
22
23
24

.29793
.30383
.30984
.31595
.32217

.26811
.27388
.27975
.28575
.29186

.24149
.24709
.25280
.25864
.26461

.21771
.22311
.22864
.23430
.24009

.19645
.20165
.20697
.21242
.21802

.17744
.18242
.18752
.19276
.19814

.16042
.16517
.17005
.17507
.18024

.14519
.14971
.15436
.15915
.16409

.13153
.13582
.14024
.14481
.14952

.11929
.12335
.12755
.13188
.13637

.10830
.11214
.11611
.12023
.12449

.09843
.10206
.10581
.10971
.11375

.08957
.09298
.09653
.10021
.10404

.08159
.08481
.08815
.09162
.09524

.07441
.07744
.08058
.08386
.08728

.06794
.07078
.07374
.07683
.08006

.06211
.06478
.06756
.07047
.07352

.05685
.05935
.06197
.06470
.06757

.05209
.05444
.05690
.05947
.06217

.04780
.05000
.05230
.05472
.05727

65
65
65
65
65

25
26
27
28
29

.32852
.33498
.34156
.34824
.35504

.29810
.30447
.31097
.31758
.32431

.27071
.27694
.28332
.28982
.29645

.24602
.25210
.25832
.26467
.27116

.22376
.22965
.23569
.24187
.24820

.20368
.20937
.21521
.22120
.22734

.18556
.19103
.19666
.20245
.20838

.16918
.17444
.17985
.18542
.19115

.15439
.15942
.16461
.16996
.17547

.14101
.14581
.15078
.15591
.16119

.12891
.13348
.13823
.14313
.14820

.11795
.12230
.12683
.13151
.13635

.10802
.11216
.11646
.12093
.12555

.09902
.10294
.10704
.11129
.11569

.09085
.09457
.09846
.10250
.10670

.08344
.08696
.09065
.09449
.09848

.07671
.08004
.08353
.08718
.09097

.07058
.07374
.07704
.08050
.08410

.06501
.06799
.07112
.07440
.07782

.05994
.06276
.06572
.06882
.07206

65
65
65
65
65

30
31
32
33
34

.36193
.36892
.37600
.38317
.39044

.33115
.33810
.34515
.35231
.35957

.30319
.31005
.31703
.32412
.33132

.27777
.28451
.29137
.29836
.30547

.25465
.26124
.26796
.27481
.28179

.23362
.24003
.24658
.25328
.26011

.21447
.22069
.22706
.23357
.24023

.19702
.20304
.20921
.21554
.22201

.18113
.18694
.19290
.19902
.20530

.16663
.17223
.17798
.18389
.18996

.15341
.15879
.16432
.17002
.17587

.14135
.14650
.15181
.15729
.16294

.13033
.13526
.14036
.14562
.15105

.12026
.12498
.12986
.13490
.14011

.11105
.11556
.12022
.12506
.13006

.10263
.10693
.11139
.11601
.12080

.09492
.09902
.10327
.10769
.11228

.08785
.09176
.09582
.10004
.10442

.08138
.08510
.08897
.09300
.09718

.07545
.07898
.08266
.08651
.09051

65
65
65
65
65

35
36
37
38
39

.39780
.40523
.41275
.42034
.42800

.36693
.37438
.38192
.38955
.39727

.33864
.34606
.35358
.36120
.36891

.31270
.32005
.32750
.33507
.34274

.28891
.29615
.30351
.31099
.31858

.26708
.27418
.28142
.28878
.29626

.24704
.25399
.26107
.26829
.27565

.22864
.23541
.24233
.24939
.25659

.21173
.21831
.22505
.23194
.23897

.19619
.20258
.20912
.21582
.22267

.18190
.18808
.19442
.20093
.20759

.16875
.17472
.18086
.18716
.19362

.15664
.16241
.16833
.17443
.18069

.14550
.15105
.15677
.16266
.16871

.13523
.14057
.14608
.15176
.15761

.12576
.13089
.13619
.14167
.14731

.11703
.12196
.12705
.13232
.13776

.10898
.11370
.11859
.12366
.12890

.10154
.10607
.11076
.11563
.12067

.09468
.09901
.10351
.10818
.11302

65
65
65
65
65

40
41
42
43
44

.43572
.44351
.45134
.45921
.46711

.40505
.41292
.42084
.42881
.43683

.37671
.38460
.39256
.40058
.40866

.35051
.35838
.36634
.37436
.38245

.32628
.33410
.34201
.35000
.35807

.30387
.31160
.31943
.32735
.33536

.28313
.29074
.29847
.30630
.31423

.26393
.27140
.27900
.28672
.29454

.24615
.25347
.26092
.26850
.27619

.22967
.23683
.24412
.25155
.25909

.21440
.22138
.22850
.23576
.24315

.20025
.20704
.21398
.22106
.22828

.18712
.19371
.20047
.20737
.21441

.17494
.18134
.18789
.19461
.20147

.16363
.16983
.17619
.18271
.18938

.15313
.15913
.16529
.17162
.17809

.14338
.14917
.15514
.16127
.16755

.13431
.13991
.14567
.15161
.15770

.12589
.13128
.13685
.14259
.14849

.11805
.12325
.12862
.13417
.13988

65
65
65
65
65

45
46
47
48
49

.47502
.48292
.49080
.49866
.50647

.44486
.45290
.46092
.46894
.47692

.41676
.42489
.43301
.44113
.44922

.39058
.39875
.40692
.41510
.42327

.36619
.37435
.38253
.39073
.39893

.34344
.35157
.35972
.36791
.37611

.32223
.33029
.33839
.34654
.35470

.30244
.31041
.31844
.32651
.33462

.28397
.29184
.29976
.30775
.31577

.26674
.27447
.28228
.29016
.29808

.25064
.25824
.26591
.27366
.28147

.23561
.24306
.25058
.25819
.26587

.22157
.22885
.23622
.24368
.25122

.20845
.21556
.22276
.23006
.23745

.19618
.20311
.21014
.21728
.22451

.18471
.19146
.19831
.20528
.21235

.17398
.18054
.18722
.19401
.20091

.16394
.17031
.17681
.18342
.19015

.15454
.16073
.16704
.17348
.18003

.14574
.15174
.15787
.16413
.17050

65
65
65
65
65

50
51
52
53
54

.51424
.52194
.52957
.53710
.54452

.48486
.49275
.50057
.50830
.51593

.45729
.46532
.47328
.48117
.48896

.43142
.43954
.44760
.45560
.46351

.40712
.41530
.42342
.43149
.43949

.38431
.39250
.40066
.40877
.41681

.36288
.37106
.37922
.38734
.39540

.34275
.35089
.35902
.36712
.37518

.32383
.33192
.33999
.34805
.35608

.30605
.31405
.32206
.33006
.33803

.28934
.29724
.30516
.31308
.32098

.27362
.28141
.28922
.29705
.30487

.25883
.26650
.27420
.28192
.28964

.24492
.25245
.26002
.26763
.27524

.23183
.23922
.24665
.25413
.26162

.21951
.22674
.23404
.24138
.24874

.20791
.21499
.22213
.22933
.23656

.19698
.20390
.21089
.21794
.22503

.18669
.19345
.20028
.20718
.21413

.17699
.18358
.19026
.19700
.20380

62

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

65
65
65
65
65

55
56
57
58
59

.55183
.55901
.56605
.57293
.57964

.52346
.53086
.53812
.54524
.55218

.49665
.50423
.51168
.51898
.52612

.47133
.47904
.48663
.49409
.50138

.44740
.45521
.46291
.47048
.47789

.42478
.43266
.44043
.44808
.45558

.40339
.41131
.41913
.42684
.43440

.38318
.39110
.39895
.40668
.41429

.36405
.37197
.37982
.38756
.39518

.34597
.35386
.36168
.36941
.37703

.32886
.33670
.34448
.35218
.35978

.31267
.32045
.32817
.33583
.34339

.29735
.30505
.31270
.32030
.32781

.28285
.29046
.29803
.30555
.31300

.26913
.27663
.28411
.29155
.29892

.25613
.26352
.27090
.27825
.28554

.24382
.25109
.25836
.26561
.27281

.23216
.23931
.24646
.25360
.26070

.22112
.22813
.23517
.24219
.24918

.21065
.21753
.22444
.23134
.23822

65
65
65
65
65

60
61
62
63
64

.58617
.59252
.59868
.60465
.61043

.55895
.56553
.57193
.57814
.58415

.53308
.53986
.54646
.55287
.55909

.50850
.51544
.52221
.52880
.53518

.48514
.49221
.49912
.50585
.51238

.46293
.47011
.47713
.48397
.49063

.44182
.44908
.45618
.46312
.46987

.42175
.42907
.43623
.44324
.45006

.40267
.41002
.41723
.42428
.43116

.38452
.39189
.39912
.40620
.41312

.36726
.37462
.38186
.38896
.39590

.35084
.35819
.36541
.37251
.37946

.33522
.34253
.34974
.35682
.36377

.32036
.32763
.33479
.34185
.34878

.30622
.31343
.32055
.32757
.33447

.29276
.29990
.30696
.31394
.32079

.27994
.28701
.29401
.30092
.30774

.26775
.27473
.28166
.28850
.29526

.25613
.26303
.26987
.27665
.28334

.24507
.25187
.25863
.26533
.27195

65
66
66
66
66

65
0
1
2
3

.61599
.20211
.20169
.20575
.21001

.58995
.17620
.17551
.17933
.18337

.56509
.15388
.15293
.15651
.16031

.54136
.13463
.13344
.13677
.14033

.51871
.11802
.11661
.11970
.12302

.49708
.10367
.10205
.10492
.10800

.47643
.09126
.08946
.09210
.09495

.45670
.08051
.07855
.08098
.08362

.43787
.07119
.06910
.07132
.07375

.41987
.06310
.06089
.06292
.06516

.40268
.05607
.05376
.05562
.05767

.38626
.04996
.04755
.04925
.05114

.37056
.04462
.04215
.04370
.04543

.35557
.03997
.03744
.03884
.04043

.34123
.03590
.03332
.03460
.03605

.32753
.03234
.02972
.03088
.03222

.31443
.02921
.02657
.02763
.02884

.30191
.02646
.02381
.02476
.02588

.28994
.02404
.02138
.02225
.02327

.27848
.02191
.01924
.02003
.02096

66
66
66
66
66

4
5
6
7
8

.21442
.21896
.22361
.22837
.23323

.18755
.19187
.19631
.20086
.20551

.16426
.16834
.17255
.17687
.18129

.14404
.14789
.15185
.15594
.16013

.12649
.13009
.13382
.13766
.14161

.11123
.11460
.11808
.12169
.12540

.09796
.10109
.10435
.10772
.11120

.08640
.08932
.09234
.09549
.09874

.07633
.07903
.08185
.08478
.08781

.06754
.07004
.07266
.07538
.07821

.05987
.06218
.06460
.06713
.06976

.05316
.05530
.05754
.05988
.06233

.04729
.04926
.05133
.05351
.05578

.04214
.04396
.04588
.04789
.05000

.03763
.03931
.04108
.04294
.04490

.03366
.03521
.03685
.03857
.04038

.03017
.03160
.03311
.03471
.03639

.02710
.02842
.02982
.03130
.03285

.02439
.02561
.02690
.02827
.02971

.02200
.02312
.02431
.02558
.02692

66
66
66
66
66

9
10
11
12
13

.23820
.24328
.24847
.25376
.25913

.21028
.21517
.22016
.22526
.23045

.18584
.19051
.19529
.20018
.20516

.16444
.16888
.17343
.17810
.18286

.14569
.14989
.15421
.15864
.16317

.12924
.13320
.13728
.14148
.14577

.11480
.11853
.12237
.12633
.13039

.10212
.10561
.10923
.11296
.11678

.09096
.09424
.09763
.10113
.10473

.08115
.08421
.08739
.09067
.09405

.07250
.07536
.07833
.08141
.08457

.06488
.06755
.07032
.07320
.07616

.05815
.06064
.06322
.06591
.06869

.05221
.05452
.05693
.05945
.06204

.04695
.04910
.05135
.05370
.05612

.04229
.04430
.04639
.04858
.05085

.03816
.04003
.04198
.04403
.04614

.03450
.03623
.03805
.03996
.04194

.03124
.03286
.03455
.03633
.03818

.02834
.02985
.03143
.03309
.03481

66
66
66
66
66

14
15
16
17
18

.26455
.27002
.27553
.28108
.28671

.23570
.24099
.24633
.25173
.25719

.21021
.21530
.22045
.22565
.23093

.18768
.19256
.19749
.20249
.20756

.16776
.17241
.17712
.18189
.18674

.15013
.15455
.15902
.16356
.16819

.13451
.13869
.14293
.14724
.15164

.12067
.12462
.12863
.13270
.13686

.10839
.11211
.11589
.11974
.12367

.09749
.10099
.10455
.10817
.11188

.08780
.09109
.09443
.09784
.10133

.07919
.08228
.08541
.08861
.09189

.07152
.07441
.07735
.08035
.08343

.06469
.06740
.07015
.07296
.07585

.05860
.06113
.06371
.06634
.06904

.05316
.05553
.05793
.06040
.06293

.04830
.05051
.05276
.05506
.05743

.04396
.04602
.04812
.05027
.05248

.04006
.04199
.04395
.04596
.04803

.03657
.03837
.04020
.04208
.04401

66
66
66
66
66

19
20
21
22
23

.29241
.29822
.30414
.31016
.31629

.26275
.26842
.27420
.28009
.28610

.23631
.24180
.24742
.25315
.25900

.21274
.21803
.22345
.22900
.23467

.19170
.19678
.20200
.20733
.21281

.17292
.17778
.18277
.18789
.19315

.15614
.16077
.16553
.17043
.17547

.14114
.14554
.15007
.15474
.15955

.12771
.13188
.13619
.14063
.14521

.11570
.11964
.12372
.12793
.13229

.10493
.10866
.11251
.11650
.12063

.09528
.09879
.10243
.10620
.11012

.08662
.08992
.09335
.09691
.10062

.07884
.08194
.08518
.08853
.09203

.07184
.07476
.07780
.08097
.08427

.06555
.06829
.07115
.07413
.07724

.05989
.06246
.06514
.06794
.07087

.05479
.05719
.05971
.06234
.06510

.05018
.05244
.05480
.05727
.05986

.04602
.04813
.05035
.05267
.05511

66
66
66
66
66

24
25
26
27
28

.32253
.32890
.33538
.34199
.34870

.29223
.29850
.30489
.31141
.31806

.26499
.27112
.27738
.28378
.29031

.24049
.24644
.25254
.25879
.26518

.21843
.22419
.23011
.23618
.24239

.19856
.20412
.20983
.21571
.22173

.18065
.18600
.19150
.19716
.20298

.16451
.16963
.17491
.18036
.18596

.14995
.15484
.15989
.16512
.17050

.13680
.14146
.14629
.15129
.15645

.12492
.12936
.13397
.13874
.14368

.11418
.11840
.12278
.12734
.13205

.10447
.10847
.11264
.11697
.12147

.09567
.09947
.10342
.10755
.11183

.08771
.09130
.09505
.09897
.10304

.08049
.08389
.08744
.09115
.09502

.07394
.07715
.08051
.08403
.08771

.06799
.07102
.07420
.07754
.08102

.06259
.06545
.06845
.07161
.07492

.05767
.06037
.06321
.06620
.06933

66
66
66
66
66

29
30
31
32
33

.35553
.36245
.36948
.37660
.38382

.32482
.33170
.33868
.34578
.35298

.29697
.30375
.31065
.31767
.32481

.27170
.27835
.28513
.29203
.29907

.24875
.25524
.26187
.26864
.27554

.22790
.23422
.24067
.24727
.25402

.20895
.21507
.22134
.22776
.23432

.19172
.19764
.20370
.20992
.21630

.17605
.18175
.18760
.19361
.19978

.16178
.16726
.17289
.17869
.18465

.14878
.15404
.15945
.16503
.17078

.13693
.14197
.14717
.15253
.15806

.12613
.13095
.13593
.14107
.14638

.11627
.12087
.12564
.13056
.13566

.10727
.11166
.11621
.12093
.12582

.09905
.10324
.10758
.11209
.11676

.09154
.09552
.09966
.10397
.10844

.08466
.08846
.09240
.09651
.10078

.07837
.08198
.08573
.08965
.09372

.07261
.07604
.07961
.08334
.08723

66
66
66
66
66

34
35
36
37
38

.39114
.39855
.40604
.41362
.42128

.36029
.36771
.37522
.38283
.39053

.33207
.33944
.34692
.35451
.36221

.30623
.31353
.32093
.32846
.33610

.28258
.28975
.29706
.30449
.31204

.26090
.26794
.27511
.28241
.28985

.24104
.24791
.25492
.26208
.26938

.22283
.22951
.23635
.24334
.25049

.20612
.21261
.21926
.22607
.23304

.19078
.19707
.20353
.21015
.21693

.17670
.18278
.18903
.19545
.20204

.16376
.16963
.17567
.18189
.18827

.15187
.15753
.16336
.16936
.17554

.14093
.14638
.15200
.15779
.16376

.13087
.13610
.14151
.14709
.15285

.12161
.12663
.13183
.13720
.14275

.11308
.11789
.12288
.12805
.13340

.10522
.10983
.11462
.11958
.12473

.09797
.10239
.10697
.11174
.11668

.09128
.09551
.09990
.10447
.10922

63

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

66
66
66
66
66

39
40
41
42
43

.42901
.43682
.44469
.45261
.46059

.39832
.40619
.41414
.42216
.43024

.37000
.37789
.38587
.39393
.40206

.34386
.35172
.35968
.36774
.37588

.31972
.32751
.33542
.34344
.35155

.29742
.30512
.31295
.32088
.32893

.27682
.28440
.29211
.29994
.30789

.25777
.26521
.27278
.28049
.28833

.24016
.24743
.25486
.26242
.27012

.22387
.23096
.23822
.24563
.25317

.20878
.21570
.22278
.23001
.23739

.19482
.20154
.20843
.21549
.22269

.18189
.18841
.19511
.20197
.20899

.16990
.17622
.18272
.18939
.19623

.15879
.16491
.17121
.17768
.18432

.14849
.15440
.16050
.16677
.17321

.13892
.14463
.15053
.15660
.16285

.13005
.13556
.14125
.14713
.15318

.12181
.12711
.13261
.13829
.14414

.11415
.11926
.12456
.13004
.13570

66
66
66
66
66

44
45
46
47
48

.46859
.47661
.48464
.49265
.50064

.43837
.44652
.45468
.46285
.47100

.41025
.41848
.42673
.43499
.44326

.38409
.39234
.40064
.40896
.41729

.35973
.36798
.37628
.38461
.39297

.33706
.34527
.35354
.36184
.37019

.31595
.32408
.33229
.34054
.34885

.29627
.30431
.31243
.32061
.32885

.27794
.28586
.29387
.30195
.31010

.26085
.26863
.27651
.28448
.29252

.24491
.25254
.26028
.26812
.27603

.23004
.23751
.24510
.25278
.26056

.21617
.22347
.23089
.23842
.24605

.20321
.21034
.21759
.22495
.23242

.19112
.19806
.20513
.21232
.21963

.17982
.18657
.19347
.20048
.20761

.16926
.17583
.18253
.18937
.19632

.15940
.16577
.17229
.17894
.18571

.15017
.15635
.16268
.16914
.17574

.14154
.14752
.15367
.15995
.16637

66
66
66
66
66

49
50
51
52
53

.50860
.51652
.52438
.53217
.53988

.47913
.48723
.49529
.50328
.51120

.45151
.45975
.46795
.47609
.48416

.42562
.43394
.44223
.45049
.45868

.40133
.40970
.41806
.42637
.43464

.37855
.38693
.39531
.40366
.41197

.35718
.36554
.37391
.38226
.39059

.33712
.34544
.35377
.36210
.37041

.31830
.32654
.33482
.34310
.35137

.30062
.30878
.31697
.32518
.33339

.28402
.29207
.30017
.30829
.31642

.26842
.27635
.28434
.29236
.30040

.25376
.26156
.26942
.27733
.28526

.23998
.24764
.25537
.26315
.27096

.22703
.23453
.24212
.24976
.25745

.21485
.22220
.22963
.23713
.24468

.20339
.21057
.21785
.22520
.23261

.19261
.19962
.20674
.21393
.22119

.18246
.18931
.19625
.20329
.21040

.17291
.17958
.18636
.19323
.20019

66
66
66
66
66

54
55
56
57
58

.54748
.55498
.56236
.56960
.57669

.51902
.52674
.53435
.54183
.54916

.49216
.50005
.50784
.51551
.52304

.46679
.47482
.48276
.49058
.49826

.44285
.45097
.45901
.46694
.47475

.42023
.42842
.43653
.44454
.45244

.39887
.40709
.41524
.42331
.43126

.37869
.38692
.39508
.40317
.41116

.35962
.36783
.37599
.38408
.39208

.34159
.34976
.35789
.36597
.37396

.32455
.33267
.34075
.34879
.35675

.30845
.31649
.32450
.33249
.34041

.29321
.30116
.30911
.31702
.32488

.27880
.28666
.29451
.30234
.31012

.26517
.27291
.28066
.28840
.29610

.25227
.25990
.26753
.27517
.28278

.24007
.24756
.25508
.26261
.27011

.22851
.23587
.24326
.25067
.25807

.21757
.22479
.23205
.23934
.24662

.20721
.21429
.22141
.22857
.23573

66
66
66
66
66

59
60
61
62
63

.58362
.59037
.59694
.60333
.60954

.55633
.56332
.57014
.57678
.58323

.53041
.53761
.54464
.55149
.55815

.50579
.51316
.52036
.52739
.53423

.48241
.48991
.49725
.50442
.51142

.46020
.46780
.47525
.48254
.48966

.43909
.44677
.45430
.46168
.46890

.41903
.42677
.43436
.44180
.44910

.39997
.40773
.41536
.42285
.43020

.38185
.38962
.39726
.40478
.41216

.36462
.37238
.38003
.38755
.39495

.34824
.35598
.36360
.37112
.37852

.33266
.34036
.34796
.35545
.36284

.31785
.32549
.33304
.34051
.34787

.30375
.31133
.31883
.32624
.33357

.29034
.29785
.30528
.31264
.31991

.27759
.28500
.29236
.29965
.30687

.26544
.27277
.28004
.28726
.29441

.25388
.26111
.26829
.27543
.28251

.24288
.25000
.25709
.26414
.27114

66
66
66
67
67

64
65
66
0
1

.61554
.62134
.62694
.20229
.20179

.58949
.59554
.60138
.17639
.17560

.56462
.57088
.57694
.15407
.15303

.54089
.54733
.55358
.13483
.13354

.51823
.52483
.53124
.11823
.11671

.49659
.50333
.50987
.10388
.10216

.47594
.48279
.48944
.09147
.08957

.45622
.46315
.46990
.08073
.07866

.43738
.44438
.45120
.07141
.06921

.41939
.42644
.43332
.06333
.06100

.40220
.40929
.41620
.05630
.05387

.38578
.39289
.39983
.05019
.04767

.37009
.37720
.38416
.04486
.04226

.35510
.36220
.36916
.04020
.03755

.34078
.34786
.35480
.03613
.03343

.32708
.33414
.34106
.03257
.02983

.31399
.32101
.32790
.02944
.02668

.30148
.30845
.31530
.02670
.02391

.28952
.29643
.30323
.02428
.02149

.27807
.28492
.29168
.02214
.01935

67
67
67
67
67

2
3
4
5
6

.20584
.21011
.21452
.21907
.22373

.17942
.18347
.18766
.19199
.19643

.15661
.16041
.16437
.16846
.17267

.13688
.14044
.14416
.14801
.15198

.11981
.12313
.12660
.13022
.13395

.10502
.10811
.11135
.11472
.11822

.09221
.09507
.09808
.10122
.10448

.08109
.08373
.08652
.08944
.09248

.07143
.07387
.07645
.07916
.08199

.06304
.06528
.06766
.07018
.07280

.05573
.05779
.05999
.06231
.06475

.04936
.05125
.05328
.05543
.05768

.04381
.04554
.04741
.04939
.05148

.03895
.04055
.04227
.04410
.04602

.03471
.03617
.03775
.03944
.04122

.03099
.03233
.03378
.03534
.03699

.02773
.02896
.03030
.03173
.03325

.02487
.02599
.02722
.02855
.02995

.02235
.02338
.02451
.02573
.02703

.02013
.02107
.02211
.02324
.02445

67
67
67
67
67

7
8
9
10
11

.22849
.23336
.23835
.24344
.24864

.20099
.20565
.21043
.21533
.22034

.17700
.18144
.18600
.19068
.19548

.15608
.16028
.16460
.16906
.17362

.13780
.14177
.14585
.15007
.15440

.12183
.12556
.12941
.13338
.13748

.10787
.11136
.11497
.11871
.12257

.09564
.09890
.10229
.10580
.10943

.08493
.08797
.09114
.09443
.09783

.07553
.07837
.08133
.08440
.08759

.06728
.06993
.07268
.07555
.07854

.06004
.06249
.06506
.06774
.07053

.05366
.05594
.05833
.06083
.06343

.04805
.05016
.05238
.05471
.05714

.04310
.04506
.04712
.04929
.05156

.03873
.04055
.04247
.04449
.04660

.03486
.03655
.03834
.04022
.04219

.03144
.03301
.03467
.03642
.03826

.02841
.02987
.03141
.03304
.03476

.02573
.02708
.02851
.03003
.03163

67
67
67
67
67

12
13
14
15
16

.25395
.25933
.26476
.27024
.27576

.22545
.23065
.23591
.24122
.24657

.20038
.20538
.21043
.21554
.22070

.17830
.18308
.18791
.19281
.19775

.15885
.16339
.16800
.17266
.17738

.14169
.14600
.15037
.15480
.15929

.12655
.13062
.13476
.13895
.14321

.11317
.11701
.12092
.12488
.12891

.10135
.10496
.10864
.11238
.11617

.09089
.09428
.09774
.10126
.10483

.08163
.08481
.08806
.09136
.09472

.07342
.07640
.07945
.08255
.08570

.06614
.06893
.07178
.07469
.07764

.05967
.06228
.06495
.06767
.07044

.05392
.05636
.05886
.06140
.06399

.04880
.05109
.05342
.05580
.05822

.04425
.04638
.04856
.05078
.05305

.04018
.04217
.04421
.04629
.04840

.03655
.03841
.04032
.04226
.04423

.03330
.03504
.03682
.03864
.04048

67
67
67
67
67

17
18
19
20
21

.28133
.28696
.29268
.29850
.30443

.25198
.25745
.26302
.26870
.27450

.22592
.23121
.23660
.24210
.24773

.20276
.20784
.21303
.21834
.22378

.18216
.18703
.19200
.19710
.20233

.16384
.16848
.17323
.17810
.18311

.14753
.15194
.15645
.16110
.16588

.13300
.13717
.14145
.14587
.15042

.12004
.12398
.12804
.13222
.13654

.10847
.11219
.11602
.11998
.12407

.09814
.10165
.10526
.10899
.11287

.08891
.09220
.09560
.09913
.10279

.08065
.08375
.08694
.09026
.09371

.07326
.07616
.07916
.08228
.08553

.06664
.06935
.07217
.07510
.07816

.06069
.06324
.06588
.06863
.07150

.05536
.05774
.06021
.06279
.06549

.05057
.05279
.05511
.05753
.06006

.04625
.04833
.05050
.05277
.05515

.04237
.04431
.04634
.04846
.05069

64

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

67
67
67
67
67

22
23
24
25
26

.31046
.31661
.32287
.32925
.33576

.28041
.28643
.29259
.29887
.30528

.25348
.25935
.26536
.27150
.27779

.22933
.23503
.24086
.24684
.25296

.20768
.21317
.21881
.22460
.23054

.18824
.19352
.19895
.20453
.21027

.17079
.17584
.18105
.18642
.19194

.15510
.15993
.16491
.17006
.17536

.14100
.14560
.15035
.15527
.16035

.12830
.13268
.13720
.14190
.14675

.11687
.12102
.12533
.12979
.13442

.10657
.11051
.11459
.11884
.12324

.09729
.10101
.10488
.10891
.11310

.08891
.09242
.09608
.09990
.10388

.08134
.08465
.08812
.09173
.09551

.07450
.07762
.08089
.08432
.08789

.06831
.07126
.07434
.07758
.08096

.06271
.06548
.06839
.07145
.07465

.05763
.06024
.06299
.06587
.06890

.05303
.05549
.05807
.06079
.06365

67
67
67
67
67

27
28
29
30
31

.34239
.34913
.35598
.36294
.37000

.31183
.31850
.32530
.33221
.33923

.28421
.29077
.29746
.30428
.31122

.25924
.26565
.27220
.27889
.28571

.23663
.24288
.24927
.25580
.26246

.21617
.22222
.22843
.23478
.24128

.19764
.20348
.20949
.21565
.22195

.18084
.18647
.19227
.19822
.20432

.16560
.17102
.17659
.18233
.18823

.15178
.15697
.16233
.16784
.17352

.13923
.14420
.14933
.15463
.16009

.12783
.13257
.13748
.14256
.14780

.11746
.12199
.12668
.13154
.13656

.10803
.11235
.11682
.12146
.12627

.09945
.10356
.10782
.11225
.11684

.09164
.09554
.09960
.10382
.10820

.08451
.08822
.09208
.09610
.10028

.07802
.08153
.08520
.08903
.09302

.07209
.07542
.07891
.08255
.08634

.06667
.06983
.07314
.07660
.08021

67
67
67
67
67

32
33
34
35
36

.37716
.38442
.39178
.39924
.40679

.34636
.35361
.36096
.36843
.37600

.31828
.32546
.33277
.34019
.34773

.29266
.29974
.30695
.31430
.32177

.26927
.27622
.28331
.29054
.29791

.24792
.25471
.26165
.26874
.27597

.22841
.23503
.24180
.24873
.25580

.21058
.21701
.22359
.23034
.23724

.19428
.20050
.20689
.21344
.22016

.17936
.18538
.19156
.19791
.20443

.16571
.17151
.17748
.18362
.18994

.15321
.15879
.16454
.17047
.17658

.14175
.14711
.15265
.15837
.16426

.13124
.13639
.14171
.14721
.15290

.12160
.12654
.13164
.13694
.14241

.11275
.11748
.12238
.12746
.13272

.10463
.10915
.11384
.11872
.12377

.09716
.10148
.10597
.11065
.11550

.09030
.09442
.09872
.10319
.10784

.08398
.08792
.09202
.09631
.10076

67
67
67
67
67

37
38
39
40
41

.41443
.42215
.42996
.43783
.44579

.38367
.39144
.39930
.40725
.41529

.35538
.36315
.37101
.37898
.38705

.32936
.33707
.34490
.35284
.36090

.30540
.31303
.32079
.32867
.33667

.28335
.29086
.29851
.30630
.31421

.26303
.27040
.27792
.28559
.29339

.24430
.25152
.25889
.26641
.27409

.22704
.23408
.24128
.24865
.25617

.21112
.21797
.22500
.23219
.23954

.19642
.20309
.20992
.21692
.22410

.18286
.18932
.19596
.20277
.20976

.17033
.17659
.18302
.18963
.19643

.15876
.16480
.17103
.17744
.18404

.14806
.15389
.15992
.16612
.17252

.13816
.14379
.14960
.15561
.16180

.12900
.13443
.14003
.14583
.15183

.12053
.12574
.13115
.13675
.14254

.11267
.11769
.12290
.12829
.13388

.10540
.11022
.11523
.12043
.12582

67
67
67
67
67

42
43
44
45
46

.45380
.46187
.46998
.47811
.48625

.42340
.43158
.43981
.44807
.45636

.39521
.40344
.41174
.42009
.42847

.36905
.37730
.38562
.39400
.40243

.34478
.35300
.36130
.36968
.37811

.32226
.33041
.33866
.34699
.35540

.30133
.30940
.31757
.32583
.33417

.28190
.28985
.29791
.30608
.31434

.26384
.27165
.27959
.28764
.29579

.24705
.25471
.26251
.27043
.27845

.23144
.23894
.24658
.25434
.26223

.21692
.22424
.23171
.23932
.24705

.20340
.21054
.21784
.22527
.23284

.19082
.19777
.20488
.21214
.21953

.17910
.18585
.19278
.19985
.20707

.16818
.17474
.18147
.18836
.19539

.15800
.16437
.17090
.17760
.18444

.14852
.15468
.16102
.16752
.17418

.13966
.14563
.15178
.15809
.16456

.13140
.13718
.14313
.14925
.15553

67
67
67
67
67

47
48
49
50
51

.49438
.50250
.51060
.51866
.52668

.46465
.47294
.48121
.48947
.49769

.43686
.44527
.45367
.46206
.47043

.41088
.41935
.42783
.43632
.44479

.38658
.39508
.40360
.41214
.42067

.36385
.37234
.38087
.38942
.39797

.34258
.35103
.35953
.36807
.37662

.32267
.33106
.33950
.34799
.35651

.30402
.31233
.32070
.32912
.33758

.28657
.29476
.30303
.31137
.31975

.27021
.27829
.28644
.29467
.30296

.25488
.26282
.27085
.27896
.28714

.24052
.24830
.25619
.26417
.27222

.22704
.23467
.24241
.25024
.25816

.21441
.22187
.22945
.23713
.24491

.20255
.20985
.21726
.22478
.23240

.19143
.19854
.20578
.21314
.22061

.18098
.18792
.19498
.20217
.20948

.17117
.17793
.18481
.19183
.19897

.16195
.16853
.17524
.18208
.18905

67
67
67
67
67

52
53
54
55
56

.53463
.54250
.55028
.55796
.56553

.50585
.51394
.52194
.52985
.53766

.47874
.48700
.49518
.50328
.51127

.45322
.46160
.46991
.47815
.48629

.42917
.43763
.44604
.45438
.46263

.40651
.41502
.42349
.43189
.44023

.38516
.39369
.40218
.41062
.41900

.36504
.37355
.38204
.39049
.39889

.34606
.35454
.36300
.37144
.37983

.32816
.33659
.34500
.35340
.36177

.31128
.31963
.32798
.33632
.34465

.29536
.30361
.31188
.32015
.32841

.28033
.28848
.29665
.30483
.31301

.26614
.27417
.28224
.29032
.29841

.25275
.26065
.26859
.27657
.28456

.24010
.24787
.25568
.26353
.27141

.22816
.23578
.24346
.25118
.25894

.21687
.22434
.23188
.23947
.24710

.20620
.21352
.22091
.22836
.23586

.19612
.20328
.21052
.21782
.22519

67
67
67
67
67

57
58
59
60
61

.57297
.58027
.58741
.59437
.60117

.54535
.55289
.56028
.56750
.57455

.51916
.52691
.53451
.54194
.54921

.49433
.50225
.51002
.51763
.52507

.47080
.47884
.48674
.49449
.50209

.44847
.45661
.46462
.47248
.48019

.42730
.43551
.44359
.45153
.45933

.40722
.41546
.42359
.43159
.43945

.38817
.39642
.40458
.41261
.42051

.37009
.37834
.38649
.39453
.40246

.35293
.36115
.36929
.37733
.38525

.33664
.34482
.35293
.36094
.36885

.32118
.32930
.33735
.34533
.35321

.30649
.31454
.32254
.33046
.33830

.29255
.30052
.30844
.31629
.32408

.27930
.28718
.29501
.30279
.31051

.26672
.27449
.28223
.28993
.29757

.25476
.26242
.27006
.27766
.28522

.24339
.25094
.25847
.26597
.27344

.23259
.24001
.24743
.25483
.26220

67
67
67
67
67

62
63
64
65
66

.60778
.61422
.62045
.62649
.63232

.58143
.58812
.59462
.60092
.60701

.55630
.56322
.56995
.57647
.58278

.53236
.53946
.54638
.55310
.55961

.50952
.51679
.52387
.53075
.53743

.48775
.49514
.50236
.50938
.51621

.46698
.47448
.48181
.48895
.49589

.44718
.45476
.46217
.46940
.47645

.42829
.43593
.44340
.45071
.45783

.41027
.41794
.42547
.43283
.44001

.39307
.40077
.40832
.41572
.42295

.37666
.38436
.39193
.39935
.40661

.36101
.36869
.37626
.38368
.39096

.34606
.35372
.36127
.36869
.37597

.33179
.33942
.34694
.35434
.36161

.31817
.32575
.33323
.34060
.34785

.30516
.31268
.32012
.32745
.33467

.29274
.30020
.30758
.31486
.32204

.28088
.28826
.29557
.30280
.30994

.26954
.27685
.28409
.29126
.29834

67
68
68
68
68

67
0
1
2
3

.63795
.20246
.20187
.20592
.21020

.61289
.17657
.17569
.17951
.18356

.58889
.15426
.15312
.15670
.16051

.56591
.13503
.13364
.13697
.14054

.54391
.11843
.11681
.11991
.12323

.52283
.10408
.10226
.10512
.10821

.50265
.09168
.08967
.09231
.09517

.48331
.08094
.07877
.08119
.08384

.46478
.07163
.06931
.07154
.07398

.44702
.06355
.06111
.06314
.06539

.43001
.05652
.05398
.05583
.05790

.41371
.05041
.04777
.04947
.05136

.39808
.04508
.04237
.04391
.04565

.38310
.04043
.03765
.03906
.04066

.36874
.03636
.03354
.03482
.03628

.35497
.03280
.02994
.03110
.03244

.34177
.02967
.02679
.02784
.02907

.32911
.02693
.02402
.02498
.02610

.31697
.02451
.02159
.02246
.02349

.30533
.02237
.01945
.02024
.02118

65

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

68
68
68
68
68

4
5
6
7
8

.21462
.21917
.22384
.22861
.23349

.18776
.19209
.19654
.20111
.20578

.16447
.16857
.17279
.17713
.18158

.14426
.14812
.15211
.15621
.16042

.12671
.13033
.13407
.13794
.14191

.11146
.11484
.11835
.12197
.12571

.09819
.10134
.10461
.10801
.11151

.08664
.08957
.09261
.09578
.09906

.07657
.07929
.08212
.08507
.08813

.06778
.07030
.07293
.07568
.07853

.06011
.06244
.06488
.06743
.07008

.05340
.05555
.05781
.06018
.06265

.04753
.04952
.05161
.05381
.05610

.04238
.04422
.04616
.04819
.05032

.03787
.03956
.04135
.04324
.04522

.03390
.03547
.03712
.03887
.04070

.03041
.03186
.03339
.03501
.03671

.02734
.02867
.03009
.03159
.03317

.02462
.02585
.02716
.02856
.03002

.02223
.02336
.02458
.02587
.02723

68
68
68
68
68

9
10
11
12
13

.23848
.24359
.24880
.25412
.25951

.21057
.21548
.22051
.22563
.23085

.18615
.19084
.19565
.20057
.20558

.16476
.16922
.17380
.17850
.18328

.14601
.15024
.15458
.15904
.16360

.12957
.13356
.13767
.14189
.14621

.11514
.11889
.12276
.12675
.13084

.10246
.10598
.10962
.11338
.11724

.09131
.09461
.09803
.10156
.10519

.08149
.08458
.08779
.09111
.09451

.07285
.07574
.07874
.08184
.08504

.06523
.06792
.07073
.07364
.07663

.05850
.06101
.06363
.06635
.06916

.05255
.05490
.05734
.05989
.06251

.04729
.04948
.05176
.05414
.05659

.04264
.04467
.04680
.04902
.05132

.03850
.04040
.04238
.04446
.04661

.03484
.03660
.03845
.04039
.04240

.03158
.03322
.03495
.03676
.03864

.02868
.03021
.03182
.03351
.03527

68
68
68
68
68

14
15
16
17
18

.26496
.27045
.27598
.28156
.28720

.23612
.24144
.24680
.25222
.25770

.21065
.21577
.22094
.22616
.23147

.18813
.19304
.19799
.20301
.20811

.16822
.17290
.17763
.18243
.18730

.15060
.15505
.15955
.16411
.16876

.13499
.13920
.14347
.14780
.15222

.12116
.12514
.12917
.13327
.13746

.10888
.11264
.11644
.12032
.12427

.09799
.10152
.10510
.10875
.11249

.08831
.09162
.09499
.09843
.10194

.07969
.08281
.08597
.08920
.09250

.07203
.07495
.07791
.08094
.08405

.06520
.06793
.07071
.07355
.07646

.05911
.06167
.06427
.06692
.06965

.05367
.05606
.05849
.06098
.06354

.04881
.05104
.05332
.05565
.05804

.04446
.04655
.04868
.05085
.05309

.04056
.04252
.04450
.04654
.04863

.03707
.03889
.04075
.04265
.04461

68
68
68
68
68

19
20
21
22
23

.29293
.29876
.30470
.31075
.31691

.26328
.26898
.27478
.28070
.28675

.23687
.24238
.24803
.25379
.25967

.21331
.21863
.22408
.22965
.23536

.19229
.19740
.20264
.20801
.21351

.17352
.17840
.18343
.18858
.19387

.15675
.16141
.16620
.17113
.17620

.14176
.14618
.15075
.15545
.16029

.12834
.13254
.13687
.14134
.14596

.11633
.12030
.12441
.12865
.13305

.10557
.10932
.11321
.11723
.12139

.09592
.09945
.10313
.10693
.11088

.08726
.09059
.09405
.09764
.10138

.07948
.08261
.08587
.08926
.09279

.07248
.07543
.07850
.08169
.08503

.06619
.06895
.07184
.07485
.07800

.06052
.06312
.06583
.06866
.07163

.05542
.05785
.06040
.06306
.06585

.05081
.05309
.05548
.05798
.06061

.04665
.04878
.05103
.05338
.05585

68
68
68
68
68

24
25
26
27
28

.32318
.32959
.33611
.34276
.34953

.29292
.29922
.30565
.31222
.31892

.26570
.27186
.27817
.28462
.29121

.24121
.24721
.25335
.25965
.26609

.21917
.22498
.23094
.23706
.24333

.19932
.20492
.21068
.21661
.22269

.18143
.18681
.19236
.19808
.20396

.16529
.17046
.17579
.18129
.18695

.15074
.15567
.16078
.16606
.17150

.13759
.14231
.14718
.15224
.15746

.12572
.13021
.13486
.13969
.14469

.11498
.11925
.12368
.12829
.13307

.10527
.10932
.11354
.11793
.12248

.09648
.10032
.10432
.10850
.11284

.08851
.09215
.09595
.09992
.10405

.08129
.08473
.08833
.09210
.09603

.07473
.07799
.08140
.08497
.08871

.06878
.07186
.07508
.07847
.08202

.06337
.06628
.06933
.07254
.07590

.05845
.06119
.06408
.06712
.07031

68
68
68
68
68

29
30
31
32
33

.35641
.36340
.37049
.37768
.38498

.32574
.33268
.33974
.34691
.35419

.29793
.30477
.31174
.31884
.32607

.27268
.27940
.28625
.29324
.30036

.24975
.25632
.26302
.26987
.27686

.22893
.23531
.24184
.24853
.25537

.20999
.21619
.22253
.22903
.23569

.19278
.19876
.20491
.21121
.21768

.17711
.18288
.18882
.19491
.20118

.16285
.16840
.17412
.18000
.18606

.14985
.15519
.16068
.16635
.17219

.13801
.14312
.14840
.15385
.15947

.12721
.13210
.13716
.14239
.14780

.11735
.12202
.12687
.13188
.13707

.10835
.11281
.11744
.12224
.12722

.10012
.10438
.10880
.11339
.11816

.09260
.09666
.10088
.10526
.10983

.08572
.08958
.09360
.09779
.10216

.07942
.08309
.08693
.09092
.09509

.07365
.07714
.08079
.08460
.08858

68
68
68
68
68

34
35
36
37
38

.39239
.39989
.40749
.41518
.42297

.36159
.36911
.37673
.38446
.39229

.33342
.34089
.34849
.35620
.36402

.30762
.31502
.32254
.33019
.33798

.28400
.29128
.29870
.30626
.31396

.26235
.26949
.27678
.28422
.29180

.24251
.24949
.25663
.26392
.27136

.22431
.23111
.23808
.24520
.25249

.20762
.21423
.22100
.22795
.23506

.19229
.19870
.20528
.21203
.21896

.17821
.18441
.19079
.19734
.20408

.16528
.17127
.17743
.18378
.19031

.15338
.15916
.16512
.17125
.17758

.14245
.14801
.15375
.15968
.16580

.13238
.13773
.14326
.14897
.15488

.12311
.12825
.13357
.13907
.14478

.11457
.11950
.12461
.12991
.13541

.10670
.11142
.11633
.12143
.12672

.09944
.10396
.10867
.11357
.11866

.09273
.09707
.10158
.10628
.11118

68
68
68
68
68

39
40
41
42
43

.43083
.43878
.44681
.45491
.46307

.40022
.40824
.41636
.42456
.43283

.37196
.38001
.38816
.39640
.40473

.34588
.35390
.36204
.37029
.37863

.32179
.32975
.33784
.34605
.35436

.29953
.30740
.31540
.32354
.33180

.27896
.28671
.29460
.30264
.31081

.25994
.26754
.27531
.28322
.29128

.24234
.24979
.25741
.26518
.27310

.22606
.23334
.24079
.24840
.25617

.21099
.21808
.22535
.23279
.24040

.19703
.20393
.21101
.21827
.22570

.18409
.19079
.19768
.20476
.21201

.17210
.17860
.18529
.19217
.19923

.16098
.16728
.17377
.18045
.18732

.15067
.15676
.16304
.16953
.17620

.14109
.14698
.15306
.15934
.16581

.13220
.13788
.14376
.14984
.15612

.12394
.12942
.13510
.14098
.14706

.11626
.12154
.12703
.13271
.13859

68
68
68
68
68

44
45
46
47
48

.47127
.47950
.48775
.49600
.50425

.44116
.44953
.45793
.46634
.47476

.41314
.42159
.43009
.43861
.44715

.38706
.39555
.40410
.41268
.42129

.36278
.37127
.37983
.38843
.39707

.34016
.34862
.35715
.36573
.37437

.31910
.32748
.33595
.34450
.35310

.29946
.30775
.31614
.32461
.33315

.28116
.28933
.29762
.30599
.31445

.26409
.27213
.28029
.28855
.29690

.24816
.25605
.26407
.27220
.28043

.23330
.24103
.24890
.25688
.26497

.21942
.22698
.23469
.24251
.25046

.20646
.21385
.22138
.22904
.23683

.19436
.20156
.20891
.21640
.22402

.18305
.19006
.19723
.20454
.21198

.17247
.17929
.18627
.19340
.20067

.16258
.16920
.17600
.18294
.19003

.15332
.15975
.16636
.17311
.18002

.14466
.15090
.15731
.16388
.17061

68
68
68
68
68

49
50
51
52
53

.51247
.52067
.52884
.53694
.54498

.48317
.49157
.49994
.50826
.51652

.45569
.46424
.47276
.48125
.48968

.42992
.43856
.44719
.45580
.46436

.40574
.41444
.42314
.43182
.44046

.38305
.39177
.40050
.40922
.41792

.36176
.37045
.37918
.38791
.39663

.34176
.35042
.35911
.36782
.37653

.32297
.33157
.34021
.34888
.35755

.30533
.31384
.32240
.33100
.33963

.28875
.29715
.30562
.31414
.32269

.27316
.28145
.28981
.29823
.30668

.25851
.26666
.27490
.28320
.29155

.24472
.25273
.26084
.26902
.27725

.23176
.23962
.24758
.25562
.26372

.21956
.22726
.23506
.24296
.25093

.20807
.21561
.22326
.23100
.23883

.19726
.20462
.21211
.21970
.22737

.18707
.19426
.20158
.20901
.21653

.17748
.18449
.19164
.19890
.20627

66

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

68
68
68
68
68

54
55
56
57
58

.55293
.56078
.56853
.57616
.58366

.52470
.53280
.54079
.54868
.55643

.49804
.50633
.51453
.52262
.53059

.47286
.48129
.48965
.49790
.50604

.44906
.45761
.46608
.47446
.48273

.42658
.43519
.44374
.45222
.46059

.40532
.41398
.42258
.43112
.43956

.38523
.39390
.40252
.41109
.41958

.36623
.37488
.38351
.39208
.40059

.34825
.35688
.36548
.37404
.38254

.33125
.33982
.34838
.35691
.36538

.31517
.32366
.33216
.34063
.34907

.29994
.30835
.31677
.32518
.33356

.28553
.29384
.30217
.31050
.31881

.27188
.28008
.28831
.29655
.30478

.25896
.26704
.27516
.28329
.29143

.24672
.25467
.26267
.27069
.27872

.23512
.24294
.25081
.25871
.26663

.22413
.23181
.23954
.24732
.25513

.21372
.22125
.22884
.23649
.24417

68
68
68
68
68

59
60
61
62
63

.59100
.59818
.60518
.61202
.61868

.56404
.57148
.57875
.58586
.59279

.53841
.54607
.55357
.56091
.56808

.51404
.52189
.52958
.53711
.54447

.49087
.49887
.50671
.51441
.52194

.46884
.47695
.48492
.49275
.50041

.44789
.45609
.46415
.47208
.47985

.42796
.43622
.44435
.45235
.46021

.40899
.41729
.42547
.43353
.44145

.39095
.39926
.40747
.41556
.42352

.37378
.38209
.39030
.39840
.40639

.35744
.36572
.37392
.38202
.39002

.34188
.35013
.35829
.36638
.37437

.32707
.33526
.34339
.35144
.35941

.31296
.32109
.32917
.33717
.34511

.29953
.30758
.31559
.32354
.33143

.28673
.29470
.30263
.31052
.31835

.27454
.28242
.29027
.29808
.30584

.26292
.27070
.27846
.28618
.29387

.25185
.25952
.26718
.27482
.28242

68
68
68
68
68

64
65
66
67
68

.62515
.63142
.63749
.64335
.64900

.59953
.60608
.61241
.61855
.62446

.57505
.58183
.58841
.59478
.60093

.55165
.55864
.56542
.57200
.57836

.52929
.53645
.54341
.55017
.55671

.50791
.51521
.52233
.52924
.53594

.48746
.49489
.50213
.50918
.51602

.46792
.47544
.48279
.48995
.49691

.44922
.45683
.46426
.47152
.47857

.43135
.43901
.44651
.45384
.46097

.41425
.42195
.42950
.43689
.44408

.39789
.40562
.41320
.42063
.42787

.38224
.38998
.39758
.40503
.41231

.36727
.37500
.38261
.39007
.39737

.35294
.36066
.36825
.37572
.38303

.33922
.34691
.35449
.36195
.36926

.32610
.33375
.34130
.34873
.35603

.31353
.32114
.32865
.33605
.34333

.30150
.30905
.31651
.32388
.33113

.28998
.29747
.30487
.31220
.31941

69
69
69
69
69

0
1
2
3
4

.20263
.20195
.20600
.21028
.21471

.17674
.17578
.17960
.18365
.18785

.15444
.15321
.15679
.16060
.16457

.13521
.13373
.13706
.14063
.14436

.11862
.11690
.12000
.12333
.12681

.10428
.10235
.10522
.10831
.11156

.09188
.08977
.09241
.09527
.09829

.08115
.07886
.08129
.08394
.08674

.07184
.06941
.07163
.07408
.07667

.06376
.06121
.06324
.06549
.06789

.05674
.05408
.05593
.05800
.06022

.05063
.04787
.04957
.05147
.05351

.04531
.04247
.04401
.04576
.04764

.04066
.03776
.03916
.04076
.04249

.03659
.03364
.03492
.03638
.03798

.03303
.03004
.03120
.03254
.03401

.02990
.02689
.02794
.02917
.03052

.02716
.02412
.02507
.02620
.02744

.02474
.02169
.02255
.02359
.02473

.02260
.01955
.02033
.02128
.02233

69
69
69
69
69

5
6
7
8
9

.21927
.22394
.22872
.23361
.23861

.19219
.19665
.20123
.20591
.21071

.16868
.17290
.17725
.18171
.18629

.14823
.15222
.15633
.16055
.16490

.13044
.13419
.13806
.14205
.14616

.11495
.11847
.12210
.12585
.12972

.10146
.10474
.10814
.11165
.11529

.08968
.09274
.09591
.09920
.10261

.07940
.08224
.08520
.08827
.09146

.07042
.07306
.07581
.07867
.08165

.06256
.06501
.06757
.07023
.07301

.05567
.05794
.06032
.06280
.06539

.04964
.05174
.05394
.05625
.05866

.04434
.04628
.04833
.05047
.05272

.03968
.04148
.04338
.04536
.04746

.03558
.03725
.03901
.04085
.04280

.03197
.03351
.03514
.03686
.03866

.02879
.03021
.03172
.03331
.03500

.02597
.02729
.02869
.03017
.03174

.02348
.02470
.02600
.02737
.02883

69
69
69
69
69

10
11
12
13
14

.24373
.24895
.25428
.25969
.26514

.21563
.22066
.22580
.23103
.23631

.19099
.19581
.20074
.20577
.21085

.16938
.17397
.17868
.18348
.18834

.15040
.15476
.15923
.16380
.16844

.13372
.13784
.14208
.14642
.15082

.11906
.12294
.12695
.13105
.13522

.10615
.10981
.11358
.11745
.12138

.09478
.09821
.10176
.10541
.10911

.08476
.08798
.09131
.09473
.09822

.07591
.07892
.08205
.08526
.08854

.06810
.07092
.07384
.07686
.07993

.06119
.06382
.06656
.06938
.07227

.05507
.05753
.06009
.06274
.06544

.04965
.05195
.05434
.05682
.05934

.04484
.04699
.04923
.05154
.05390

.04057
.04257
.04467
.04683
.04904

.03678
.03864
.04060
.04262
.04469

.03339
.03514
.03697
.03886
.04079

.03038
.03201
.03372
.03549
.03730

69
69
69
69
69

15
16
17
18
19

.27065
.27618
.28177
.28742
.29316

.24164
.24702
.25244
.25794
.26353

.21598
.22116
.22640
.23171
.23712

.19326
.19823
.20326
.20836
.21357

.17313
.17787
.18268
.18756
.19256

.15528
.15979
.16437
.16903
.17380

.13944
.14372
.14806
.15249
.15703

.12538
.12942
.13354
.13774
.14204

.11288
.11670
.12059
.12455
.12863

.10177
.10536
.10903
.11277
.11662

.09187
.09526
.09870
.10223
.10586

.08306
.08624
.08947
.09279
.09622

.07520
.07818
.08122
.08433
.08756

.06818
.07098
.07383
.07675
.07978

.06192
.06453
.06720
.06994
.07278

.05631
.05876
.06126
.06383
.06649

.05130
.05358
.05592
.05833
.06082

.04680
.04894
.05113
.05338
.05571

.04277
.04477
.04681
.04892
.05111

.03914
.04101
.04293
.04489
.04694

69
69
69
69
69

20
21
22
23
24

.29900
.30496
.31102
.31719
.32348

.26923
.27505
.28098
.28704
.29322

.24265
.24830
.25408
.25998
.26602

.21890
.22437
.22995
.23568
.24154

.19768
.20293
.20832
.21384
.21951

.17869
.18373
.18889
.19420
.19967

.16170
.16651
.17145
.17654
.18178

.14648
.15106
.15577
.16063
.16565

.13284
.13719
.14168
.14631
.15110

.12061
.12473
.12899
.13340
.13796

.10963
.11353
.11756
.12175
.12609

.09977
.10345
.10727
.11123
.11536

.09090
.09438
.09798
.10174
.10564

.08292
.08620
.08960
.09315
.09685

.07574
.07883
.08204
.08539
.08888

.06927
.07217
.07519
.07835
.08166

.06343
.06616
.06900
.07198
.07511

.05816
.06072
.06340
.06621
.06915

.05340
.05580
.05832
.06096
.06374

.04909
.05135
.05371
.05620
.05882

69
69
69
69
69

25
26
27
28
29

.32990
.33644
.34311
.34990
.35681

.29954
.30600
.31259
.31931
.32616

.27220
.27853
.28500
.29161
.29836

.24756
.25372
.26005
.26651
.27312

.22534
.23132
.23746
.24376
.25021

.20529
.21107
.21702
.22313
.22939

.18719
.19276
.19850
.20440
.21047

.17084
.17619
.18171
.18740
.19326

.15606
.16118
.16649
.17196
.17760

.14269
.14759
.15267
.15792
.16334

.13060
.13527
.14013
.14515
.15035

.11964
.12410
.12873
.13353
.13851

.10972
.11395
.11837
.12295
.12771

.10071
.10474
.10894
.11331
.11785

.09254
.09636
.10036
.10452
.10885

.08512
.08875
.09254
.09650
.10062

.07838
.08181
.08541
.08917
.09310

.07225
.07550
.07891
.08248
.08621

.06667
.06974
.07297
.07636
.07991

.06158
.06449
.06755
.07077
.07414

69
69
69
69
69

30
31
32
33
34

.36382
.37094
.37817
.38551
.39295

.33313
.34021
.34741
.35474
.36218

.30523
.31224
.31937
.32663
.33402

.27987
.28676
.29378
.30094
.30825

.25680
.26354
.27042
.27746
.28464

.23581
.24238
.24910
.25597
.26301

.21669
.22307
.22961
.23631
.24318

.19928
.20545
.21180
.21831
.22499

.18340
.18937
.19551
.20182
.20830

.16892
.17468
.18060
.18670
.19298

.15571
.16125
.16695
.17284
.17891

.14365
.14896
.15445
.16012
.16597

.13263
.13772
.14299
.14845
.15408

.12256
.12743
.13249
.13773
.14314

.11334
.11801
.12285
.12787
.13308

.10491
.10937
.11400
.11881
.12380

.09719
.10144
.10587
.11047
.11526

.09011
.09416
.09839
.10280
.10738

.08362
.08748
.09152
.09573
.10012

.07766
.08134
.08519
.08922
.09341

67

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

69
69
69
69
69

35
36
37
38
39

.40049
.40814
.41588
.42372
.43165

.36974
.37741
.38519
.39308
.40107

.34154
.34919
.35695
.36484
.37284

.31569
.32327
.33097
.33882
.34679

.29197
.29944
.30706
.31482
.32272

.27020
.27754
.28504
.29269
.30048

.25021
.25740
.26475
.27226
.27993

.23184
.23886
.24604
.25340
.26092

.21496
.22179
.22880
.23598
.24334

.19944
.20608
.21289
.21989
.22706

.18516
.19159
.19821
.20501
.21200

.17201
.17824
.18465
.19125
.19804

.15991
.16592
.17212
.17852
.18511

.14876
.15456
.16055
.16674
.17312

.13848
.14406
.14984
.15582
.16200

.12899
.13437
.13994
.14571
.15168

.12024
.12541
.13077
.13634
.14210

.11216
.11713
.12228
.12764
.13320

.10470
.10946
.11442
.11958
.12493

.09780
.10237
.10713
.11209
.11724

69
69
69
69
69

40
41
42
43
44

.43966
.44776
.45594
.46418
.47247

.40916
.41735
.42563
.43399
.44241

.38096
.38919
.39752
.40594
.41444

.35488
.36310
.37143
.37987
.38840

.33076
.33893
.34722
.35564
.36416

.30843
.31652
.32475
.33310
.34157

.28775
.29574
.30387
.31213
.32053

.26861
.27646
.28447
.29262
.30092

.25087
.25857
.26643
.27446
.28263

.23442
.24196
.24967
.25754
.26557

.21917
.22653
.23407
.24178
.24965

.20502
.21219
.21955
.22709
.23480

.19189
.19887
.20604
.21339
.22092

.17970
.18648
.19346
.20062
.20797

.16837
.17495
.18173
.18870
.19586

.15785
.16422
.17080
.17758
.18454

.14806
.15424
.16061
.16719
.17396

.13896
.14493
.15111
.15748
.16406

.13049
.13626
.14224
.14842
.15479

.12260
.12818
.13396
.13994
.14612

69
69
69
69
69

45
46
47
48
49

.48080
.48915
.49751
.50587
.51422

.45088
.45939
.46792
.47646
.48500

.42300
.43161
.44025
.44892
.45759

.39700
.40567
.41437
.42312
.43188

.37276
.38143
.39016
.39894
.40776

.35014
.35879
.36751
.37629
.38511

.32903
.33763
.34630
.35505
.36385

.30932
.31784
.32644
.33513
.34388

.29092
.29933
.30784
.31644
.32513

.27373
.28202
.29042
.29891
.30750

.25767
.26582
.27408
.28246
.29093

.24265
.25065
.25877
.26701
.27536

.22861
.23644
.24441
.25250
.26071

.21547
.22314
.23094
.23887
.24693

.20318
.21067
.21829
.22606
.23396

.19168
.19898
.20643
.21402
.22176

.18090
.18801
.19528
.20270
.21026

.17081
.17773
.18481
.19205
.19944

.16135
.16808
.17498
.18203
.18924

.15248
.15902
.16573
.17260
.17963

69
69
69
69
69

50
51
52
53
54

.52256
.53086
.53911
.54730
.55541

.49354
.50205
.51053
.51895
.52730

.46628
.47496
.48360
.49220
.50074

.44067
.44946
.45823
.46696
.47564

.41660
.42546
.43431
.44314
.45193

.39398
.40287
.41177
.42065
.42950

.37271
.38160
.39051
.39942
.40831

.35270
.36157
.37046
.37936
.38826

.33388
.34270
.35155
.36042
.36929

.31617
.32492
.33370
.34252
.35135

.29950
.30815
.31686
.32560
.33437

.28381
.29235
.30096
.30961
.31830

.26903
.27745
.28594
.29449
.30309

.25511
.26339
.27176
.28019
.28868

.24199
.25013
.25836
.26666
.27503

.22962
.23761
.24570
.25387
.26211

.21796
.22579
.23373
.24175
.24986

.20697
.21464
.22241
.23029
.23825

.19660
.20410
.21171
.21943
.22724

.18681
.19414
.20159
.20915
.21680

69
69
69
69
69

55
56
57
58
59

.56343
.57136
.57918
.58686
.59440

.53557
.54375
.55183
.55978
.56759

.50921
.51760
.52589
.53407
.54210

.48427
.49282
.50128
.50964
.51786

.46066
.46934
.47794
.48643
.49480

.43832
.44708
.45578
.46438
.47286

.41717
.42598
.43474
.44342
.45199

.39713
.40598
.41478
.42350
.43212

.37816
.38701
.39582
.40456
.41322

.36019
.36901
.37781
.38655
.39522

.34316
.35194
.36071
.36943
.37808

.32702
.33574
.34446
.35314
.36177

.31172
.32037
.32902
.33765
.34623

.29721
.30577
.31434
.32290
.33142

.28345
.29191
.30040
.30887
.31732

.27041
.27876
.28713
.29552
.30388

.25803
.26626
.27452
.28281
.29108

.24628
.25438
.26253
.27070
.27887

.23513
.24310
.25112
.25918
.26723

.22455
.23238
.24027
.24820
.25614

69
69
69
69
69

60
61
62
63
64

.60178
.60900
.61605
.62293
.62963

.57525
.58274
.59008
.59724
.60422

.54999
.55772
.56530
.57270
.57993

.52594
.53387
.54165
.54926
.55670

.50303
.51113
.51907
.52686
.53448

.48122
.48944
.49752
.50546
.51323

.46044
.46876
.47695
.48500
.49289

.44064
.44903
.45731
.46545
.47344

.42177
.43022
.43855
.44676
.45483

.40379
.41227
.42064
.42890
.43702

.38666
.39514
.40353
.41181
.41997

.37032
.37879
.38718
.39548
.40365

.35474
.36319
.37156
.37985
.38803

.33989
.34830
.35664
.36491
.37307

.32573
.33408
.34238
.35061
.35875

.31221
.32050
.32875
.33693
.34504

.29932
.30754
.31572
.32385
.33191

.28702
.29515
.30326
.31132
.31933

.27529
.28332
.29134
.29933
.30727

.26408
.27202
.27995
.28786
.29572

69
69
69
69
69

65
66
67
68
69

.63613
.64243
.64853
.65442
.66008

.61101
.61759
.62398
.63014
.63608

.58696
.59380
.60043
.60684
.61303

.56395
.57100
.57785
.58448
.59088

.54191
.54915
.55619
.56302
.56962

.52081
.52821
.53542
.54242
.54918

.50061
.50814
.51549
.52263
.52955

.48126
.48891
.49638
.50364
.51069

.46273
.47047
.47804
.48541
.49256

.44499
.45279
.46044
.46789
.47514

.42798
.43584
.44355
.45107
.45839

.41169
.41959
.42734
.43492
.44230

.39608
.40400
.41178
.41940
.42682

.38113
.38905
.39685
.40449
.41195

.36679
.37471
.38251
.39016
.39764

.35305
.36096
.36875
.37640
.38389

.33988
.34776
.35553
.36317
.37066

.32725
.33509
.34284
.35046
.35794

.31514
.32294
.33064
.33824
.34570

.30353
.31127
.31893
.32649
.33392

70
70
70
70
70

0
1
2
3
4

.20279
.20203
.20608
.21036
.21479

.17691
.17586
.17968
.18373
.18794

.15462
.15329
.15687
.16068
.16466

.13540
.13381
.13715
.14072
.14445

.11881
.11699
.12008
.12342
.12691

.10448
.10244
.10531
.10840
.11166

.09208
.08986
.09250
.09536
.09839

.08135
.07895
.08138
.08403
.08684

.07205
.06950
.07173
.07417
.07677

.06397
.06130
.06333
.06559
.06799

.05696
.05417
.05603
.05810
.06032

.05085
.04797
.04966
.05157
.05361

.04552
.04256
.04411
.04586
.04774

.04088
.03785
.03926
.04086
.04260

.03681
.03373
.03501
.03648
.03808

.03325
.03013
.03129
.03264
.03411

.03013
.02698
.02803
.02927
.03062

.02738
.02421
.02517
.02630
.02755

.02496
.02178
.02265
.02368
.02483

.02283
.01964
.02043
.02138
.02243

70
70
70
70
70

5
6
7
8
9

.21936
.22403
.22882
.23372
.23873

.19229
.19675
.20133
.20602
.21083

.16877
.17301
.17736
.18183
.18642

.14833
.15233
.15645
.16068
.16504

.13054
.13430
.13818
.14218
.14630

.11506
.11858
.12222
.12598
.12986

.10156
.10485
.10826
.11178
.11543

.08979
.09285
.09604
.09934
.10276

.07951
.08236
.08533
.08841
.09161

.07053
.07318
.07594
.07881
.08180

.06267
.06512
.06769
.07037
.07316

.05578
.05806
.06045
.06294
.06554

.04975
.05186
.05407
.05639
.05881

.04445
.04640
.04846
.05061
.05287

.03979
.04160
.04351
.04551
.04761

.03569
.03737
.03914
.04099
.04295

.03208
.03363
.03527
.03700
.03882

.02890
.03033
.03185
.03345
.03515

.02608
.02741
.02882
.03031
.03189

.02359
.02482
.02613
.02751
.02898

70
70
70
70
70

10
11
12
13
14

.24386
.24909
.25443
.25985
.26532

.21577
.22081
.22596
.23120
.23650

.19113
.19597
.20091
.20594
.21104

.16952
.17413
.17885
.18366
.18854

.15055
.15492
.15941
.16399
.16864

.13388
.13801
.14226
.14661
.15103

.11921
.12311
.12713
.13125
.13543

.10631
.10998
.11377
.11765
.12160

.09494
.09839
.10195
.10561
.10933

.08492
.08815
.09150
.09494
.09844

.07608
.07910
.08224
.08547
.08877

.06826
.07110
.07404
.07707
.08016

.06135
.06400
.06676
.06960
.07249

.05524
.05771
.06029
.06295
.06566

.04982
.05213
.05454
.05703
.05957

.04501
.04717
.04942
.05175
.05413

.04074
.04276
.04486
.04704
.04927

.03694
.03882
.04080
.04284
.04492

.03356
.03532
.03716
.03907
.04102

.03054
.03219
.03391
.03570
.03753

68

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

70
70
70
70
70

15
16
17
18
19

.27083
.27638
.28198
.28763
.29338

.24184
.24722
.25266
.25816
.26376

.21618
.22137
.22662
.23194
.23736

.19347
.19845
.20349
.20860
.21382

.17334
.17810
.18291
.18781
.19281

.15550
.16002
.16461
.16928
.17406

.13967
.14396
.14831
.15275
.15730

.12561
.12967
.13379
.13800
.14232

.11311
.11694
.12084
.12482
.12891

.10200
.10561
.10928
.11304
.11690

.09211
.09551
.09896
.10250
.10615

.08330
.08649
.08974
.09307
.09650

.07544
.07843
.08148
.08461
.08784

.06843
.07123
.07409
.07703
.08006

.06216
.06479
.06747
.07022
.07307

.05656
.05902
.06153
.06411
.06678

.05154
.05384
.05619
.05861
.06111

.04704
.04919
.05139
.05365
.05600

.04301
.04502
.04708
.04919
.05139

.03938
.04127
.04319
.04517
.04723

70
70
70
70
70

20
21
22
23
24

.29923
.30520
.31127
.31745
.32376

.26947
.27530
.28125
.28732
.29351

.24290
.24857
.25435
.26027
.26632

.21916
.22464
.23024
.23597
.24185

.19795
.20321
.20861
.21414
.21983

.17897
.18401
.18919
.19452
.19999

.16198
.16680
.17175
.17686
.18212

.14677
.15136
.15608
.16096
.16599

.13313
.13749
.14199
.14664
.15145

.12090
.12504
.12931
.13373
.13831

.10992
.11384
.11789
.12208
.12644

.10006
.10376
.10759
.11157
.11571

.09120
.09469
.09831
.10208
.10600

.08322
.08651
.08993
.09349
.09721

.07604
.07914
.08236
.08573
.08924

.06957
.07248
.07552
.07870
.08202

.06373
.06647
.06933
.07232
.07546

.05846
.06103
.06372
.06655
.06951

.05370
.05611
.05864
.06130
.06410

.04939
.05166
.05404
.05654
.05917

70
70
70
70
70

25
26
27
28
29

.33019
.33675
.34344
.35025
.35718

.29985
.30632
.31293
.31967
.32654

.27252
.27886
.28535
.29199
.29876

.24789
.25407
.26041
.26690
.27354

.22567
.23167
.23784
.24416
.25064

.20563
.21143
.21741
.22354
.22983

.18754
.19313
.19889
.20482
.21091

.17120
.17656
.18211
.18783
.19371

.15642
.16157
.16689
.17239
.17806

.14306
.14798
.15308
.15836
.16380

.13097
.13566
.14054
.14559
.15082

.12002
.12449
.12915
.13397
.13898

.11009
.11435
.11879
.12339
.12818

.10109
.10513
.10936
.11375
.11832

.09292
.09676
.10078
.10496
.10932

.08550
.08914
.09296
.09694
.10109

.07876
.08221
.08583
.08962
.09357

.07262
.07589
.07933
.08292
.08668

.06704
.07013
.07339
.07680
.08038

.06195
.06488
.06796
.07120
.07460

70
70
70
70
70

30
31
32
33
34

.36421
.37136
.37862
.38599
.39346

.33354
.34065
.34788
.35524
.36272

.30566
.31269
.31986
.32716
.33458

.28031
.28723
.29428
.30149
.30883

.25726
.26403
.27094
.27801
.28523

.23627
.24287
.24963
.25654
.26362

.21717
.22358
.23015
.23689
.24380

.19976
.20597
.21235
.21890
.22562

.18389
.18989
.19606
.20241
.20894

.16942
.17520
.18116
.18730
.19362

.15621
.16178
.16752
.17345
.17956

.14415
.14950
.15502
.16073
.16663

.13313
.13826
.14357
.14906
.15474

.12306
.12797
.13306
.13834
.14380

.11385
.11854
.12342
.12849
.13374

.10541
.10990
.11457
.11942
.12446

.09769
.10197
.10644
.11109
.11592

.09061
.09470
.09896
.10341
.10804

.08412
.08801
.09209
.09634
.10077

.07816
.08187
.08576
.08982
.09406

70
70
70
70
70

35
36
37
38
39

.40105
.40874
.41653
.42442
.43240

.37032
.37803
.38586
.39381
.40185

.34215
.34984
.35766
.36560
.37366

.31631
.32394
.33170
.33960
.34763

.29261
.30014
.30781
.31563
.32359

.27086
.27825
.28580
.29351
.30137

.25088
.25812
.26552
.27310
.28083

.23252
.23959
.24683
.25425
.26184

.21565
.22253
.22960
.23684
.24427

.20013
.20682
.21370
.22076
.22800

.18586
.19235
.19902
.20589
.21294

.17272
.17900
.18546
.19213
.19899

.16062
.16668
.17294
.17940
.18606

.14947
.15532
.16137
.16762
.17407

.13918
.14482
.15066
.15671
.16295

.12970
.13513
.14076
.14659
.15263

.12095
.12617
.13159
.13722
.14305

.11286
.11788
.12310
.12852
.13415

.10540
.11021
.11523
.12045
.12587

.09849
.10312
.10793
.11295
.11818

70
70
70
70
70

40
41
42
43
44

.44048
.44865
.45689
.46521
.47359

.41001
.41827
.42663
.43507
.44358

.38184
.39015
.39855
.40706
.41565

.35579
.36409
.37250
.38103
.38965

.33169
.33994
.34832
.35683
.36544

.30939
.31756
.32587
.33432
.34289

.28873
.29680
.30501
.31337
.32187

.26960
.27753
.28563
.29388
.30228

.25187
.25966
.26761
.27573
.28401

.23544
.24306
.25086
.25883
.26696

.22019
.22764
.23527
.24308
.25106

.20605
.21331
.22076
.22840
.23621

.19292
.19999
.20725
.21470
.22234

.18073
.18760
.19467
.20193
.20939

.16941
.17607
.18294
.19001
.19728

.15888
.16534
.17201
.17889
.18596

.14909
.15535
.16182
.16849
.17537

.13998
.14604
.15231
.15878
.16547

.13151
.13736
.14343
.14971
.15619

.12362
.12927
.13514
.14122
.14751

70
70
70
70
70

45
46
47
48
49

.48201
.49046
.49892
.50739
.51586

.45215
.46076
.46939
.47805
.48671

.42431
.43303
.44178
.45057
.45937

.39836
.40713
.41595
.42482
.43372

.37415
.38294
.39179
.40069
.40965

.35156
.36033
.36917
.37808
.38704

.33048
.33920
.34800
.35687
.36582

.31080
.31943
.32816
.33699
.34589

.29242
.30095
.30959
.31833
.32715

.27524
.28365
.29218
.30081
.30955

.25919
.26746
.27586
.28438
.29300

.24418
.25230
.26056
.26894
.27744

.23014
.23810
.24620
.25444
.26280

.21701
.22480
.23273
.24081
.24902

.20472
.21233
.22009
.22800
.23605

.19321
.20064
.20822
.21596
.22385

.18243
.18967
.19707
.20463
.21235

.17233
.17938
.18660
.19398
.20152

.16286
.16972
.17675
.18395
.19131

.15399
.16066
.16749
.17451
.18169

70
70
70
70
70

50
51
52
53
54

.52431
.53275
.54114
.54947
.55773

.49538
.50403
.51265
.52122
.52973

.46819
.47701
.48581
.49456
.50327

.44265
.45158
.46051
.46940
.47826

.41863
.42765
.43666
.44565
.45462

.39606
.40511
.41417
.42323
.43226

.37483
.38388
.39296
.40205
.41112

.35486
.36389
.37295
.38204
.39112

.33607
.34505
.35407
.36313
.37220

.31838
.32729
.33625
.34526
.35429

.30173
.31055
.31943
.32837
.33733

.28605
.29476
.30355
.31239
.32128

.27128
.27987
.28854
.29729
.30608

.25736
.26582
.27437
.28299
.29168

.24424
.25256
.26097
.26947
.27804

.23188
.24004
.24831
.25667
.26511

.22021
.22822
.23633
.24455
.25286

.20921
.21705
.22501
.23308
.24124

.19883
.20650
.21429
.22221
.23022

.18903
.19653
.20416
.21191
.21977

70
70
70
70
70

55
56
57
58
59

.56592
.57401
.58201
.58988
.59760

.53817
.54653
.55480
.56294
.57095

.51192
.52049
.52898
.53735
.54560

.48707
.49581
.50448
.51304
.52148

.46355
.47242
.48122
.48993
.49852

.44127
.45024
.45914
.46796
.47668

.42018
.42920
.43818
.44708
.45588

.40020
.40925
.41827
.42722
.43609

.38127
.39033
.39936
.40834
.41724

.36333
.37237
.38140
.39038
.39929

.34633
.35533
.36433
.37329
.38219

.33021
.33915
.34810
.35703
.36591

.31492
.32380
.33268
.34155
.35039

.30043
.30921
.31802
.32682
.33560

.28668
.29536
.30408
.31280
.32151

.27363
.28220
.29082
.29945
.30807

.26124
.26970
.27820
.28673
.29526

.24949
.25782
.26620
.27462
.28304

.23833
.24652
.25478
.26308
.27139

.22773
.23578
.24391
.25208
.26028

70
70
70
70
70

60
61
62
63
64

.60518
.61260
.61986
.62696
.63388

.57881
.58652
.59408
.60147
.60868

.55370
.56165
.56946
.57710
.58457

.52978
.53794
.54595
.55382
.56151

.50699
.51532
.52351
.53155
.53943

.48527
.49374
.50207
.51027
.51831

.46458
.47315
.48160
.48992
.49809

.44485
.45350
.46204
.47046
.47873

.42605
.43475
.44336
.45185
.46020

.40812
.41686
.42550
.43404
.44246

.39102
.39977
.40844
.41701
.42547

.37472
.38346
.39213
.40072
.40919

.35917
.36789
.37655
.38513
.39361

.34433
.35301
.36164
.37020
.37868

.33018
.33881
.34739
.35592
.36437

.31667
.32523
.33376
.34225
.35066

.30377
.31226
.32073
.32916
.33753

.29146
.29987
.30826
.31663
.32494

.27971
.28802
.29633
.30462
.31287

.26849
.27670
.28492
.29313
.30130

69

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

70
70
70
70
70

65
66
67
68
69

.64060
.64714
.65347
.65960
.66550

.61570
.62253
.62916
.63558
.64177

.59185
.59894
.60583
.61251
.61896

.56901
.57633
.58345
.59036
.59704

.54713
.55464
.56197
.56908
.57596

.52617
.53385
.54135
.54864
.55570

.50609
.51391
.52156
.52900
.53622

.48684
.49479
.50256
.51013
.51748

.46840
.47644
.48431
.49200
.49947

.45073
.45884
.46680
.47458
.48214

.43378
.44196
.44998
.45783
.46548

.41754
.42576
.43383
.44174
.44945

.40197
.41021
.41832
.42627
.43403

.38704
.39529
.40342
.41139
.41919

.37272
.38097
.38910
.39709
.40492

.35899
.36722
.37535
.38334
.39118

.34582
.35403
.36213
.37012
.37796

.33319
.34135
.34944
.35741
.36523

.32106
.32919
.33723
.34517
.35298

.30943
.31750
.32550
.33341
.34119

70
71
71
71
71

70
0
1
2
3

.67115
.20294
.20210
.20615
.21043

.64771
.17707
.17593
.17975
.18380

.62516
.15479
.15336
.15694
.16076

.60346
.13557
.13389
.13722
.14080

.58259
.11899
.11707
.12016
.12350

.56251
.10467
.10252
.10539
.10849

.54319
.09228
.08994
.09258
.09545

.52460
.08155
.07904
.08147
.08412

.50670
.07225
.06959
.07181
.07426

.48948
.06418
.06139
.06342
.06568

.47290
.05717
.05426
.05612
.05819

.45694
.05106
.04806
.04975
.05166

.44158
.04574
.04265
.04420
.04595

.42678
.04109
.03794
.03934
.04095

.41254
.03703
.03382
.03510
.03657

.39882
.03347
.03022
.03138
.03273

.38561
.03035
.02707
.02812
.02936

.37288
.02760
.02430
.02526
.02639

.36063
.02518
.02187
.02274
.02377

.34882
.02305
.01973
.02051
.02147

71
71
71
71
71

4
5
6
7
8

.21487
.21944
.22412
.22892
.23382

.18802
.19237
.19684
.20143
.20613

.16474
.16886
.17310
.17746
.18194

.14454
.14842
.15243
.15655
.16079

.12700
.13064
.13440
.13829
.14230

.11175
.11515
.11868
.12233
.12610

.09849
.10166
.10496
.10837
.11191

.08694
.08989
.09296
.09616
.09946

.07687
.07961
.08247
.08545
.08854

.06809
.07063
.07329
.07606
.07894

.06042
.06277
.06524
.06782
.07050

.05371
.05589
.05817
.06057
.06307

.04784
.04985
.05197
.05420
.05652

.04269
.04455
.04652
.04858
.05074

.03818
.03990
.04171
.04363
.04564

.03421
.03580
.03748
.03926
.04113

.03072
.03219
.03374
.03539
.03713

.02764
.02900
.03044
.03197
.03359

.02493
.02618
.02752
.02894
.03044

.02253
.02369
.02493
.02625
.02764

71
71
71
71
71

9
10
11
12
13

.23884
.24398
.24922
.25457
.26000

.21095
.21589
.22095
.22611
.23136

.18654
.19127
.19611
.20107
.20611

.16516
.16966
.17428
.17901
.18384

.14643
.15069
.15507
.15957
.16417

.12999
.13402
.13817
.14243
.14680

.11557
.11936
.12327
.12731
.13143

.10290
.10646
.11014
.11395
.11784

.09175
.09510
.09856
.10213
.10581

.08195
.08508
.08832
.09168
.09514

.07331
.07623
.07927
.08243
.08567

.06569
.06842
.07127
.07422
.07727

.05896
.06151
.06417
.06694
.06980

.05301
.05540
.05789
.06048
.06315

.04775
.04998
.05230
.05473
.05723

.04310
.04517
.04734
.04961
.05196

.03896
.04090
.04293
.04505
.04725

.03529
.03710
.03900
.04098
.04304

.03203
.03372
.03549
.03735
.03927

.02913
.03070
.03236
.03410
.03590

71
71
71
71
71

14
15
16
17
18

.26548
.27100
.27656
.28217
.28783

.23667
.24202
.24741
.25286
.25837

.21122
.21637
.22157
.22683
.23216

.18872
.19367
.19865
.20370
.20883

.16883
.17355
.17831
.18314
.18804

.15122
.15571
.16024
.16484
.16952

.13563
.13988
.14418
.14855
.15299

.12181
.12582
.12989
.13403
.13825

.10954
.11333
.11718
.12108
.12507

.09865
.10223
.10585
.10953
.11330

.08898
.09234
.09574
.09921
.10276

.08037
.08353
.08673
.08999
.09333

.07271
.07567
.07867
.08174
.08487

.06588
.06866
.07147
.07435
.07729

.05979
.06239
.06503
.06772
.07049

.05435
.05679
.05926
.06178
.06437

.04949
.05177
.05408
.05645
.05887

.04514
.04727
.04944
.05165
.05392

.04124
.04324
.04527
.04733
.04946

.03774
.03961
.04151
.04344
.04543

71
71
71
71
71

19
20
21
22
23

.29359
.29945
.30542
.31150
.31770

.26398
.26970
.27554
.28149
.28757

.23759
.24314
.24881
.25461
.26053

.21406
.21941
.22489
.23050
.23625

.19306
.19820
.20347
.20888
.21443

.17431
.17923
.18428
.18947
.19481

.15755
.16224
.16708
.17204
.17716

.14257
.14704
.15164
.15638
.16126

.12917
.13340
.13778
.14229
.14695

.11717
.12118
.12532
.12961
.13404

.10642
.11020
.11413
.11819
.12240

.09677
.10034
.10406
.10790
.11189

.08812
.09148
.09498
.09862
.10240

.08034
.08351
.08681
.09024
.09382

.07335
.07633
.07944
.08267
.08605

.06706
.06986
.07278
.07583
.07902

.06139
.06402
.06677
.06964
.07265

.05628
.05875
.06133
.06404
.06687

.05167
.05398
.05641
.05896
.06163

.04750
.04967
.05196
.05435
.05686

71
71
71
71
71

24
25
26
27
28

.32401
.33046
.33703
.34374
.35057

.29378
.30013
.30662
.31325
.32001

.26660
.27281
.27917
.28569
.29234

.24215
.24819
.25439
.26075
.26726

.22013
.22599
.23201
.23819
.24454

.20030
.20596
.21178
.21777
.22392

.18243
.18787
.19348
.19926
.20521

.16631
.17153
.17692
.18249
.18823

.15177
.15676
.16193
.16728
.17279

.13864
.14341
.14835
.15347
.15877

.12677
.13132
.13603
.14093
.14600

.11605
.12037
.12486
.12954
.13439

.10634
.11044
.11472
.11918
.12381

.09755
.10144
.10551
.10976
.11417

.08958
.09328
.09714
.10118
.10538

.08236
.08586
.08952
.09336
.09736

.07580
.07911
.08258
.08623
.09004

.06985
.07298
.07627
.07973
.08334

.06444
.06739
.07051
.07379
.07722

.05951
.06231
.06525
.06836
.07162

71
71
71
71
71

29
30
31
32
33

.35752
.36458
.37175
.37903
.38643

.32690
.33392
.34106
.34832
.35571

.29913
.30606
.31312
.32031
.32764

.27392
.28073
.28767
.29475
.30199

.25103
.25768
.26448
.27143
.27853

.23024
.23671
.24334
.25012
.25707

.21133
.21761
.22405
.23066
.23743

.19413
.20021
.20645
.21286
.21945

.17849
.18435
.19038
.19659
.20297

.16424
.16988
.17570
.18169
.18787

.15125
.15668
.16228
.16805
.17402

.13942
.14462
.15000
.15556
.16131

.12862
.13361
.13877
.14411
.14964

.11877
.12354
.12848
.13360
.13892

.10977
.11432
.11905
.12396
.12906

.10154
.10589
.11041
.11511
.12000

.09402
.09816
.10248
.10698
.11166

.08713
.09108
.09520
.09950
.10399

.08082
.08459
.08852
.09262
.09691

.07505
.07863
.08237
.08629
.09039

71
71
71
71
71

34
35
36
37
38

.39394
.40156
.40929
.41712
.42506

.36322
.37086
.37861
.38649
.39448

.33511
.34271
.35044
.35831
.36630

.30937
.31689
.32456
.33237
.34032

.28579
.29321
.30078
.30850
.31637

.26419
.27147
.27891
.28651
.29427

.24438
.25150
.25879
.26625
.27388

.22621
.23316
.24027
.24757
.25504

.20954
.21629
.22323
.23034
.23765

.19423
.20078
.20752
.21445
.22157

.18017
.18652
.19305
.19978
.20671

.16724
.17338
.17971
.18623
.19296

.15536
.16128
.16740
.17371
.18023

.14442
.15013
.15603
.16214
.16845

.13436
.13985
.14554
.15144
.15754

.12508
.13037
.13585
.14153
.14743

.11654
.12161
.12689
.13236
.13805

.10866
.11353
.11860
.12387
.12935

.10139
.10606
.11093
.11599
.12127

.09467
.09915
.10382
.10869
.11378

71
71
71
71
71

39
40
41
42
43

.43310
.44123
.44946
.45777
.46617

.40258
.41080
.41912
.42755
.43607

.37442
.38266
.39103
.39951
.40810

.34841
.35664
.36501
.37350
.38210

.32439
.33256
.34089
.34934
.35793

.30220
.31028
.31852
.32692
.33545

.28167
.28964
.29778
.30608
.31453

.26270
.27053
.27854
.28672
.29506

.24514
.25281
.26067
.26871
.27693

.22888
.23638
.24408
.25197
.26003

.21383
.22115
.22867
.23639
.24429

.19988
.20701
.21435
.22189
.22962

.18696
.19389
.20104
.20839
.21594

.17497
.18170
.18865
.19581
.20317

.16385
.17038
.17712
.18408
.19125

.15353
.15985
.16639
.17315
.18012

.14394
.15006
.15640
.16296
.16973

.13504
.14095
.14709
.15344
.16002

.12676
.13247
.13841
.14456
.15093

.11907
.12458
.13031
.13627
.14244

70

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

71
71
71
71
71

44
45
46
47
48

.47462
.48313
.49167
.50023
.50880

.44466
.45332
.46202
.47076
.47952

.41678
.42553
.43435
.44320
.45210

.39082
.39962
.40849
.41743
.42641

.36664
.37545
.38434
.39330
.40233

.34412
.35289
.36177
.37072
.37976

.32312
.33184
.34066
.34958
.35859

.30355
.31218
.32093
.32978
.33873

.28530
.29381
.30246
.31122
.32009

.26827
.27666
.28518
.29383
.30260

.25238
.26062
.26901
.27753
.28618

.23754
.24562
.25386
.26224
.27075

.22368
.23159
.23967
.24789
.25626

.21073
.21846
.22637
.23443
.24264

.19862
.20617
.21390
.22179
.22984

.18730
.19466
.20221
.20992
.21780

.17671
.18388
.19124
.19877
.20647

.16680
.17378
.18095
.18829
.19581

.15752
.16430
.17128
.17844
.18577

.14883
.15542
.16221
.16917
.17632

71
71
71
71
71

49
50
51
52
53

.51737
.52595
.53451
.54303
.55150

.48830
.49709
.50587
.51463
.52335

.46103
.46997
.47893
.48787
.49678

.43543
.44449
.45357
.46264
.47170

.41141
.42053
.42969
.43886
.44801

.38885
.39801
.40721
.41642
.42565

.36767
.37682
.38603
.39526
.40452

.34776
.35688
.36607
.37530
.38455

.32906
.33812
.34726
.35645
.36568

.31148
.32046
.32953
.33866
.34785

.29495
.30383
.31281
.32186
.33098

.27940
.28817
.29704
.30600
.31503

.26477
.27341
.28216
.29101
.29993

.25100
.25950
.26812
.27684
.28565

.23804
.24638
.25486
.26345
.27213

.22583
.23402
.24234
.25079
.25934

.21433
.22235
.23052
.23881
.24722

.20349
.21134
.21935
.22748
.23574

.19328
.20095
.20879
.21676
.22486

.18365
.19115
.19881
.20661
.21455

71
71
71
71
71

54
55
56
57
58

.55991
.56824
.57650
.58466
.59270

.53201
.54061
.54914
.55758
.56591

.50564
.51446
.52321
.53188
.54044

.48072
.48970
.49862
.50748
.51624

.45715
.46625
.47531
.48431
.49323

.43486
.44405
.45321
.46232
.47135

.41377
.42302
.43224
.44142
.45054

.39382
.40309
.41235
.42158
.43075

.37494
.38420
.39347
.40272
.41192

.35706
.36630
.37555
.38480
.39401

.34014
.34933
.35854
.36776
.37696

.32411
.33324
.34239
.35157
.36073

.30892
.31797
.32706
.33617
.34528

.29454
.30349
.31249
.32152
.33056

.28090
.28974
.29864
.30759
.31655

.26798
.27670
.28549
.29433
.30321

.25572
.26431
.27299
.28172
.29049

.24410
.25255
.26110
.26971
.27837

.23307
.24139
.24979
.25828
.26682

.22261
.23077
.23904
.24740
.25581

71
71
71
71
71

59
60
61
62
63

.60061
.60838
.61599
.62346
.63076

.57411
.58217
.59008
.59785
.60546

.54889
.55720
.56536
.57339
.58127

.52488
.53340
.54178
.55003
.55813

.50204
.51072
.51928
.52771
.53601

.48028
.48911
.49781
.50639
.51484

.45957
.46850
.47731
.48602
.49460

.43985
.44885
.45775
.46655
.47523

.42106
.43011
.43907
.44793
.45670

.40316
.41223
.42123
.43014
.43896

.38610
.39518
.40419
.41313
.42198

.36985
.37892
.38792
.39687
.40574

.35436
.36339
.37238
.38131
.39018

.33959
.34858
.35753
.36643
.37528

.32551
.33444
.34333
.35220
.36102

.31208
.32093
.32977
.33858
.34736

.29927
.30804
.31680
.32555
.33428

.28705
.29573
.30441
.31308
.32174

.27539
.28397
.29255
.30114
.30973

.26426
.27273
.28122
.28972
.29822

71
71
71
71
71

64
65
66
67
68

.63789
.64484
.65160
.65817
.66453

.61290
.62015
.62722
.63409
.64076

.58897
.59650
.60384
.61098
.61792

.56607
.57383
.58140
.58879
.59597

.54414
.55210
.55988
.56748
.57487

.52314
.53127
.53923
.54701
.55459

.50303
.51131
.51942
.52736
.53510

.48378
.49217
.50041
.50848
.51636

.46533
.47382
.48216
.49034
.49833

.44766
.45622
.46464
.47291
.48101

.43073
.43934
.44783
.45617
.46434

.41450
.42316
.43168
.44008
.44831

.39896
.40763
.41618
.42461
.43290

.38406
.39273
.40130
.40975
.41806

.36977
.37844
.38700
.39547
.40380

.35608
.36472
.37327
.38173
.39007

.34295
.35156
.36008
.36853
.37686

.33036
.33892
.34741
.35583
.36415

.31828
.32679
.33524
.34362
.35191

.30670
.31515
.32354
.33188
.34013

71
71
71
72
72

69
70
71
0
1

.67066
.67656
.68220
.20309
.20216

.64720
.65339
.65932
.17723
.17599

.62463
.63109
.63729
.15495
.15343

.60292
.60962
.61606
.13574
.13396

.58204
.58896
.59561
.11917
.11714

.56195
.56906
.57590
.10485
.10260

.54262
.54990
.55691
.09246
.09002

.52402
.53144
.53860
.08174
.07912

.50612
.51367
.52096
.07245
.06967

.48890
.49656
.50396
.06438
.06147

.47232
.48007
.48757
.05737
.05434

.45636
.46419
.47177
.05127
.04814

.44100
.44889
.45654
.04595
.04274

.42621
.43414
.44185
.04130
.03803

.41196
.41994
.42769
.03724
.03391

.39825
.40625
.41403
.03369
.03031

.38504
.39305
.40085
.03056
.02716

.37233
.38033
.38814
.02782
.02439

.36007
.36808
.37589
.02540
.02196

.34827
.35626
.36406
.02327
.01982

72
72
72
72
72

2
3
4
5
6

.20621
.21050
.21494
.21951
.22420

.17982
.18387
.18809
.19245
.19693

.15701
.16083
.16482
.16894
.17319

.13730
.14087
.14462
.14851
.15252

.12024
.12357
.12708
.13073
.13450

.10546
.10857
.11183
.11524
.11878

.09266
.09553
.09857
.10175
.10505

.08154
.08420
.08702
.08998
.09306

.07189
.07435
.07696
.07971
.08257

.06350
.06576
.06818
.07072
.07339

.05620
.05828
.06051
.06287
.06534

.04983
.05174
.05380
.05598
.05828

.04428
.04603
.04793
.04995
.05208

.03943
.04104
.04278
.04465
.04662

.03518
.03666
.03827
.04000
.04182

.03147
.03282
.03430
.03590
.03759

.02821
.02945
.03081
.03228
.03385

.02534
.02648
.02773
.02910
.03055

.02282
.02386
.02502
.02628
.02762

.02060
.02155
.02262
.02379
.02503

72
72
72
72
72

7
8
9
10
11

.22901
.23392
.23895
.24409
.24935

.20152
.20623
.21106
.21601
.22108

.17756
.18204
.18665
.19139
.19624

.15665
.16090
.16528
.16979
.17442

.13839
.14241
.14655
.15082
.15522

.12244
.12621
.13012
.13416
.13832

.10848
.11202
.11570
.11950
.12343

.09627
.09958
.10303
.10660
.11030

.08556
.08866
.09189
.09524
.09871

.07617
.07906
.08208
.08522
.08848

.06793
.07062
.07344
.07638
.07943

.06068
.06319
.06582
.06857
.07143

.05431
.05665
.05910
.06166
.06434

.04870
.05087
.05315
.05555
.05805

.04375
.04576
.04789
.05013
.05247

.03937
.04125
.04323
.04532
.04751

.03551
.03726
.03910
.04105
.04309

.03209
.03371
.03543
.03725
.03916

.02905
.03057
.03217
.03387
.03566

.02636
.02777
.02926
.03085
.03252

72
72
72
72
72

12
13
14
15
16

.25471
.26015
.26564
.27117
.27673

.22625
.23151
.23683
.24219
.24759

.20121
.20627
.21139
.21655
.22176

.17916
.18400
.18890
.19385
.19885

.15973
.16434
.16901
.17374
.17851

.14259
.14697
.15141
.15590
.16045

.12747
.13161
.13582
.14008
.14439

.11411
.11802
.12200
.12603
.13011

.10230
.10599
.10974
.11354
.11740

.09186
.09532
.09885
.10244
.10607

.08260
.08586
.08918
.09255
.09597

.07440
.07746
.08058
.08374
.08696

.06712
.06999
.07292
.07589
.07890

.06066
.06335
.06609
.06888
.07171

.05491
.05743
.06000
.06261
.06526

.04979
.05215
.05456
.05701
.05949

.04523
.04744
.04970
.05199
.05432

.04116
.04323
.04535
.04750
.04967

.03753
.03947
.04145
.04346
.04550

.03428
.03610
.03795
.03984
.04174

72
72
72
72
72

17
18
19
20
21

.28235
.28802
.29378
.29965
.30563

.25305
.25857
.26418
.26991
.27576

.22703
.23236
.23780
.24336
.24904

.20391
.20904
.21428
.21964
.22513

.18335
.18826
.19328
.19843
.20372

.16506
.16974
.17454
.17947
.18454

.14877
.15322
.15779
.16249
.16733

.13426
.13848
.14282
.14729
.15190

.12131
.12531
.12942
.13366
.13805

.10976
.11354
.11742
.12144
.12560

.09945
.10301
.10667
.11047
.11440

.09023
.09358
.09703
.10061
.10433

.08198
.08512
.08838
.09175
.09527

.07459
.07754
.08060
.08378
.08709

.06797
.07074
.07361
.07660
.07972

.06203
.06463
.06732
.07013
.07307

.05669
.05913
.06165
.06429
.06706

.05189
.05417
.05654
.05902
.06162

.04758
.04971
.05193
.05426
.05670

.04369
.04569
.04777
.04995
.05224

71

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

72
72
72
72
72

22
23
24
25
26

.31172
.31792
.32425
.33071
.33730

.28172
.28781
.29404
.30040
.30690

.25485
.26078
.26686
.27309
.27946

.23075
.23651
.24242
.24848
.25469

.20914
.21470
.22041
.22629
.23232

.18974
.19508
.20059
.20626
.21209

.17231
.17744
.18273
.18818
.19380

.15665
.16155
.16662
.17185
.17725

.14257
.14724
.15208
.15709
.16227

.12989
.13434
.13895
.14373
.14869

.11848
.12270
.12709
.13165
.13638

.10819
.11220
.11636
.12070
.12521

.09891
.10270
.10666
.11078
.11507

.09054
.09412
.09787
.10178
.10586

.08297
.08636
.08991
.09362
.09749

.07613
.07933
.08268
.08620
.08988

.06994
.07296
.07613
.07945
.08294

.06433
.06718
.07017
.07332
.07662

.05925
.06194
.06476
.06773
.07086

.05464
.05717
.05983
.06265
.06561

72
72
72
72
72

27
28
29
30
31

.34402
.35087
.35783
.36492
.37211

.31354
.32032
.32724
.33427
.34144

.28599
.29266
.29948
.30643
.31351

.26107
.26760
.27428
.28111
.28808

.23852
.24488
.25140
.25808
.26490

.21811
.22428
.23062
.23711
.24377

.19961
.20558
.21172
.21802
.22449

.18284
.18860
.19453
.20063
.20690

.16763
.17317
.17889
.18478
.19084

.15383
.15915
.16465
.17032
.17616

.14130
.14639
.15167
.15712
.16274

.12991
.13478
.13984
.14507
.15047

.11956
.12421
.12904
.13405
.13924

.11013
.11457
.11919
.12398
.12896

.10155
.10578
.11019
.11477
.11953

.09374
.09776
.10196
.10634
.11089

.08661
.09044
.09444
.09862
.10296

.08010
.08374
.08756
.09153
.09568

.07416
.07762
.08125
.08504
.08900

.06874
.07202
.07547
.07908
.08285

72
72
72
72
72

32
33
34
35
36

.37942
.38685
.39438
.40204
.40980

.34872
.35614
.36368
.37136
.37915

.32073
.32809
.33559
.34323
.35100

.29519
.30245
.30987
.31743
.32514

.27187
.27901
.28630
.29376
.30137

.25058
.25757
.26471
.27203
.27952

.23113
.23794
.24492
.25208
.25941

.21334
.21996
.22676
.23375
.24091

.19707
.20349
.21010
.21689
.22387

.18218
.18840
.19480
.20139
.20818

.16855
.17455
.18074
.18713
.19371

.15606
.16185
.16782
.17400
.18037

.14461
.15018
.15594
.16190
.16807

.13411
.13946
.14501
.15076
.15671

.12447
.12961
.13494
.14048
.14622

.11562
.12055
.12567
.13100
.13652

.10749
.11221
.11712
.12224
.12756

.10001
.10453
.10924
.11416
.11927

.09313
.09746
.10197
.10668
.11160

.08680
.09093
.09525
.09978
.10449

72
72
72
72
72

37
38
39
40
41

.41767
.42565
.43374
.44192
.45021

.38706
.39510
.40325
.41153
.41991

.35891
.36695
.37512
.38342
.39185

.33299
.34100
.34914
.35743
.36585

.30914
.31706
.32514
.33337
.34176

.28716
.29498
.30296
.31111
.31942

.26692
.27460
.28246
.29049
.29870

.24825
.25578
.26349
.27139
.27947

.23104
.23840
.24594
.25369
.26162

.21515
.22233
.22970
.23727
.24504

.20049
.20747
.21466
.22205
.22964

.18695
.19373
.20072
.20792
.21533

.17443
.18101
.18780
.19480
.20202

.16286
.16923
.17581
.18261
.18964

.15216
.15832
.16470
.17129
.17811

.14226
.14821
.15438
.16077
.16738

.13309
.13883
.14479
.15098
.15739

.12459
.13013
.13588
.14187
.14808

.11672
.12205
.12761
.13338
.13939

.10941
.11455
.11991
.12548
.13129

72
72
72
72
72

42
43
44
45
46

.45859
.46705
.47558
.48416
.49278

.42840
.43699
.44566
.45440
.46320

.40040
.40906
.41782
.42666
.43557

.37442
.38310
.39190
.40079
.40976

.35029
.35896
.36775
.37665
.38564

.32789
.33650
.34526
.35413
.36311

.30707
.31561
.32429
.33310
.34203

.28773
.29615
.30474
.31346
.32232

.26974
.27804
.28651
.29512
.30388

.25301
.26116
.26949
.27798
.28662

.23744
.24543
.25361
.26195
.27046

.22295
.23077
.23878
.24697
.25532

.20945
.21709
.22493
.23295
.24114

.19688
.20433
.21198
.21982
.22785

.18516
.19241
.19988
.20754
.21538

.17423
.18129
.18856
.19603
.20369

.16403
.17089
.17797
.18525
.19272

.15452
.16118
.16806
.17514
.18243

.14563
.15209
.15878
.16567
.17276

.13733
.14360
.15009
.15678
.16368

72
72
72
72
72

47
48
49
50
51

.50143
.51010
.51878
.52747
.53614

.47203
.48089
.48978
.49868
.50759

.44452
.45353
.46257
.47163
.48072

.41879
.42789
.43703
.44621
.45542

.39471
.40385
.41305
.42231
.43160

.37217
.38132
.39054
.39983
.40917

.35106
.36018
.36939
.37868
.38803

.33128
.34036
.34952
.35878
.36811

.31275
.32175
.33085
.34005
.34934

.29538
.30428
.31329
.32241
.33164

.27910
.28787
.29678
.30580
.31494

.26382
.27246
.28124
.29016
.29919

.24948
.25798
.26663
.27541
.28432

.23603
.24437
.25287
.26151
.27029

.22339
.23157
.23991
.24840
.25704

.21153
.21953
.22770
.23604
.24453

.20037
.20821
.21621
.22438
.23270

.18989
.19754
.20537
.21337
.22153

.18004
.18750
.19515
.20297
.21097

.17077
.17805
.18551
.19316
.20098

72
72
72
72
72

52
53
54
55
56

.54478
.55339
.56193
.57041
.57882

.51647
.52533
.53414
.54289
.55158

.48979
.49884
.50786
.51683
.52575

.46463
.47384
.48302
.49216
.50126

.44091
.45022
.45952
.46879
.47803

.41853
.42791
.43729
.44666
.45600

.39742
.40684
.41626
.42569
.43510

.37750
.38692
.39636
.40581
.41526

.35869
.36809
.37752
.38697
.39643

.34093
.35028
.35968
.36911
.37856

.32416
.33344
.34278
.35217
.36159

.30831
.31751
.32678
.33610
.34546

.29334
.30244
.31161
.32086
.33015

.27918
.28817
.29724
.30639
.31560

.26580
.27466
.28362
.29266
.30177

.25314
.26187
.27070
.27962
.28862

.24117
.24975
.25844
.26724
.27612

.22984
.23827
.24682
.25548
.26423

.21911
.22739
.23579
.24430
.25292

.20896
.21707
.22532
.23368
.24216

72
72
72
72
72

57
58
59
60
61

.58714
.59535
.60343
.61138
.61918

.56018
.56869
.57707
.58532
.59343

.53459
.54334
.55198
.56049
.56886

.51030
.51925
.52809
.53681
.54541

.48722
.49633
.50535
.51424
.52303

.46530
.47454
.48368
.49273
.50166

.44448
.45381
.46305
.47220
.48125

.42470
.43408
.44340
.45263
.46177

.40589
.41531
.42467
.43395
.44316

.38801
.39744
.40682
.41614
.42538

.37102
.38043
.38981
.39913
.40840

.35485
.36424
.37359
.38291
.39217

.33948
.34881
.35813
.36741
.37666

.32485
.33412
.34339
.35262
.36183

.31093
.32013
.32932
.33850
.34766

.29769
.30679
.31590
.32501
.33411

.28508
.29408
.30310
.31212
.32115

.27307
.28196
.29088
.29981
.30876

.26163
.27041
.27922
.28805
.29690

.25074
.25939
.26808
.27680
.28555

72
72
72
72
72

62
63
64
65
66

.62684
.63434
.64168
.64885
.65582

.60140
.60922
.61688
.62436
.63166

.57710
.58520
.59313
.60089
.60847

.55388
.56221
.57039
.57839
.58622

.53169
.54022
.54860
.55682
.56486

.51048
.51918
.52773
.53613
.54436

.49020
.49904
.50773
.51628
.52467

.47082
.47976
.48857
.49725
.50577

.45228
.46131
.47021
.47899
.48762

.43455
.44364
.45262
.46147
.47019

.41760
.42672
.43575
.44466
.45344

.40138
.41052
.41958
.42853
.43736

.38586
.39501
.40408
.41305
.42191

.37101
.38014
.38921
.39819
.40707

.35680
.36591
.37495
.38392
.39281

.34320
.35226
.36128
.37023
.37910

.33018
.33919
.34816
.35707
.36592

.31771
.32665
.33557
.34444
.35326

.30577
.31464
.32350
.33231
.34109

.29433
.30313
.31191
.32066
.32938

72
72
72
72
72

67
68
69
70
71

.66262
.66921
.67557
.68171
.68758

.63877
.64568
.65237
.65881
.66499

.61587
.62306
.63003
.63676
.64322

.59387
.60131
.60854
.61551
.62222

.57273
.58040
.58784
.59504
.60198

.55241
.56028
.56792
.57533
.58246

.53289
.54093
.54875
.55633
.56364

.51413
.52231
.53028
.53802
.54549

.49610
.50440
.51250
.52037
.52798

.47876
.48717
.49538
.50337
.51110

.46210
.47059
.47889
.48697
.49481

.44607
.45463
.46301
.47117
.47910

.43066
.43927
.44771
.45594
.46394

.41585
.42449
.43297
.44125
.44931

.40159
.41026
.41877
.42709
.43519

.38789
.39656
.40509
.41344
.42157

.37470
.38337
.39190
.40027
.40842

.36201
.37067
.37920
.38756
.39573

.34980
.35844
.36695
.37531
.38348

.33806
.34665
.35515
.36349
.37166

72

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

72
73
73
73
73

72
0
1
2
3

.69320
.20323
.20222
.20627
.21056

.67091
.17737
.17606
.17988
.18394

.64940
.15511
.15350
.15708
.16090

.62866
.13591
.13403
.13736
.14094

.60864
.11934
.11721
.12031
.12365

.58932
.10502
.10267
.10553
.10864

.57068
.09264
.09009
.09273
.09561

.55269
.08193
.07919
.08162
.08428

.53532
.07264
.06975
.07197
.07442

.51856
.06457
.06155
.06358
.06584

.50238
.05757
.05442
.05627
.05836

.48676
.05147
.04822
.04991
.05182

.47168
.04615
.04282
.04436
.04611

.45712
.04151
.03811
.03951
.04112

.44305
.03745
.03399
.03526
.03674

.42947
.03390
.03039
.03155
.03290

.41636
.03078
.02724
.02828
.02953

.40369
.02803
.02447
.02542
.02656

.39145
.02562
.02204
.02290
.02394

.37962
.02348
.01990
.02068
.02163

73
73
73
73
73

4
5
6
7
8

.21500
.21958
.22428
.22909
.23401

.18816
.19252
.19701
.20161
.20632

.16489
.16902
.17327
.17765
.18214

.14469
.14858
.15260
.15674
.16100

.12715
.13081
.13458
.13849
.14251

.11191
.11533
.11887
.12254
.12632

.09865
.10184
.10515
.10858
.11213

.08710
.09007
.09316
.09637
.09969

.07704
.07979
.08267
.08566
.08877

.06826
.07081
.07349
.07628
.07918

.06059
.06296
.06544
.06803
.07074

.05388
.05608
.05838
.06079
.06331

.04801
.05004
.05217
.05442
.05676

.04287
.04474
.04672
.04880
.05099

.03835
.04009
.04192
.04385
.04588

.03439
.03599
.03769
.03948
.04137

.03090
.03238
.03395
.03562
.03737

.02782
.02919
.03065
.03220
.03383

.02510
.02637
.02772
.02916
.03068

.02271
.02388
.02513
.02647
.02789

73
73
73
73
73

9
10
11
12
13

.23904
.24420
.24946
.25483
.26028

.21116
.21612
.22120
.22638
.23165

.18676
.19150
.19637
.20135
.20642

.16539
.16991
.17455
.17930
.18415

.14666
.15094
.15535
.15988
.16450

.13023
.13428
.13845
.14274
.14713

.11582
.11963
.12357
.12763
.13178

.10315
.10673
.11044
.11427
.11819

.09201
.09537
.09886
.10246
.10616

.08220
.08536
.08863
.09202
.09550

.07357
.07652
.07959
.08277
.08604

.06595
.06871
.07158
.07457
.07764

.05922
.06180
.06449
.06729
.07017

.05328
.05569
.05820
.06083
.06353

.04802
.05027
.05262
.05508
.05761

.04336
.04546
.04766
.04996
.05234

.03923
.04119
.04325
.04540
.04763

.03556
.03739
.03932
.04134
.04342

.03230
.03401
.03581
.03770
.03966

.02939
.03099
.03268
.03445
.03628

73
73
73
73
73

14
15
16
17
18

.26578
.27132
.27689
.28251
.28819

.23698
.24235
.24776
.25322
.25875

.21154
.21672
.22194
.22721
.23255

.18906
.19403
.19903
.20410
.20924

.16918
.17392
.17870
.18355
.18847

.15158
.15609
.16064
.16526
.16995

.13600
.14027
.14459
.14898
.15344

.12218
.12622
.13031
.13447
.13870

.10993
.11374
.11761
.12153
.12554

.09904
.10264
.10628
.10999
.11377

.08937
.09276
.09618
.09967
.10324

.08077
.08395
.08717
.09045
.09381

.07311
.07610
.07912
.08221
.08536

.06629
.06909
.07193
.07482
.07778

.06020
.06283
.06549
.06820
.07098

.05476
.05722
.05972
.06226
.06487

.04990
.05221
.05454
.05693
.05937

.04555
.04771
.04990
.05213
.05442

.04165
.04368
.04572
.04781
.04996

.03815
.04005
.04197
.04392
.04593

73
73
73
73
73

19
20
21
22
23

.29396
.29984
.30583
.31192
.31814

.26437
.27011
.27597
.28194
.28804

.23800
.24356
.24926
.25507
.26102

.21448
.21985
.22536
.23098
.23675

.19350
.19866
.20395
.20938
.21495

.17476
.17970
.18477
.18998
.19534

.15802
.16273
.16758
.17257
.17770

.14305
.14753
.15215
.15691
.16182

.12966
.13391
.13830
.14283
.14752

.11766
.12169
.12586
.13016
.13462

.10691
.11072
.11467
.11875
.12299

.09727
.10087
.10460
.10846
.11248

.08862
.09201
.09553
.09919
.10299

.08085
.08404
.08736
.09082
.09442

.07386
.07686
.07999
.08325
.08665

.06757
.07039
.07334
.07641
.07962

.06191
.06455
.06733
.07022
.07325

.05680
.05928
.06189
.06462
.06748

.05219
.05452
.05697
.05954
.06223

.04802
.05021
.05251
.05493
.05747

73
73
73
73
73

24
25
26
27
28

.32448
.33095
.33755
.34428
.35114

.29427
.30064
.30716
.31382
.32061

.26711
.27335
.27973
.28628
.29297

.24267
.24875
.25498
.26137
.26792

.22067
.22656
.23261
.23883
.24521

.20086
.20654
.21239
.21842
.22461

.18300
.18847
.19411
.19993
.20592

.16690
.17215
.17757
.18317
.18895

.15237
.15739
.16259
.16797
.17353

.13924
.14404
.14901
.15417
.15951

.12739
.13196
.13671
.14165
.14676

.11666
.12102
.12554
.13026
.13515

.10696
.11110
.11541
.11991
.12458

.09817
.10210
.10620
.11049
.11495

.09021
.09394
.09783
.10191
.10616

.08299
.08652
.09022
.09409
.09814

.07644
.07978
.08328
.08697
.09082

.07048
.07364
.07696
.08046
.08412

.06507
.06806
.07120
.07452
.07800

.06014
.06297
.06595
.06909
.07240

73
73
73
73
73

29
30
31
32
33

.35813
.36523
.37244
.37977
.38722

.32754
.33460
.34179
.34910
.35654

.29980
.30677
.31387
.32112
.32851

.27462
.28146
.28845
.29559
.30289

.25175
.25844
.26529
.27229
.27946

.23097
.23749
.24417
.25101
.25802

.21208
.21841
.22490
.23157
.23841

.19490
.20103
.20732
.21379
.22044

.17927
.18518
.19126
.19753
.20398

.16503
.17072
.17659
.18265
.18889

.15206
.15753
.16318
.16902
.17505

.14023
.14548
.15091
.15653
.16235

.12944
.13447
.13969
.14509
.15069

.11959
.12441
.12940
.13459
.13997

.11059
.11520
.11998
.12495
.13012

.10237
.10677
.11134
.11611
.12107

.09484
.09904
.10342
.10797
.11273

.08796
.09196
.09614
.10050
.10505

.08165
.08547
.08945
.09362
.09797

.07587
.07950
.08330
.08728
.09145

73
73
73
73
73

34
35
36
37
38

.39479
.40248
.41027
.41818
.42620

.36411
.37181
.37964
.38759
.39567

.33603
.34371
.35151
.35946
.36755

.31033
.31793
.32567
.33357
.34162

.28678
.29427
.30192
.30973
.31770

.26520
.27256
.28008
.28777
.29564

.24542
.25262
.25999
.26754
.27527

.22727
.23429
.24150
.24889
.25647

.21062
.21745
.22447
.23168
.23909

.19532
.20196
.20879
.21581
.22304

.18127
.18770
.19433
.20115
.20819

.16836
.17458
.18099
.18762
.19445

.15648
.16249
.16869
.17511
.18174

.14555
.15134
.15734
.16354
.16996

.13549
.14107
.14685
.15284
.15906

.12622
.13159
.13716
.14294
.14895

.11767
.12283
.12820
.13377
.13957

.10979
.11475
.11991
.12528
.13087

.10252
.10728
.11223
.11740
.12279

.09580
.10036
.10513
.11010
.11529

73
73
73
73
73

39
40
41
42
43

.43433
.44256
.45090
.45934
.46786

.40387
.41220
.42064
.42919
.43784

.37576
.38412
.39261
.40122
.40995

.34981
.35815
.36664
.37527
.38402

.32583
.33412
.34257
.35117
.35991

.30367
.31187
.32025
.32879
.33748

.28318
.29127
.29955
.30799
.31661

.26423
.27219
.28034
.28867
.29717

.24670
.25450
.26250
.27070
.27908

.23046
.23810
.24594
.25398
.26221

.21543
.22288
.23055
.23842
.24650

.20150
.20876
.21624
.22394
.23184

.18858
.19565
.20294
.21045
.21817

.17660
.18347
.19056
.19788
.20542

.16549
.17215
.17904
.18616
.19351

.15517
.16163
.16832
.17524
.18238

.14559
.15184
.15832
.16504
.17199

.13668
.14273
.14901
.15553
.16227

.12840
.13424
.14032
.14664
.15319

.12070
.12634
.13222
.13834
.14469

73
73
73
73
73

44
45
46
47
48

.47646
.48511
.49382
.50255
.51131

.44659
.45540
.46428
.47320
.48216

.41878
.42770
.43670
.44575
.45485

.39290
.40187
.41093
.42006
.42926

.36879
.37777
.38685
.39602
.40527

.34632
.35528
.36435
.37352
.38277

.32537
.33428
.34330
.35244
.36167

.30585
.31466
.32362
.33269
.34188

.28763
.29634
.30520
.31418
.32329

.27063
.27922
.28796
.29683
.30585

.25477
.26320
.27181
.28056
.28946

.23995
.24823
.25669
.26530
.27407

.22610
.23422
.24252
.25098
.25960

.21316
.22110
.22923
.23753
.24600

.20107
.20882
.21678
.22490
.23320

.18975
.19732
.20509
.21304
.22117

.17916
.18654
.19412
.20189
.20984

.16925
.17643
.18383
.19141
.19918

.15997
.16696
.17416
.18155
.18914

.15127
.15806
.16507
.17228
.17968

73

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

73
73
73
73
73

49
50
51
52
53

.52008
.52887
.53766
.54641
.55514

.49115
.50016
.50918
.51819
.52717

.46399
.47318
.48238
.49158
.50077

.43851
.44781
.45714
.46649
.47583

.41458
.42396
.43338
.44283
.45228

.39211
.40152
.41100
.42050
.43003

.37100
.38042
.38991
.39944
.40901

.35116
.36055
.37003
.37956
.38913

.33252
.34185
.35128
.36079
.37034

.31498
.32424
.33361
.34306
.35257

.29849
.30766
.31694
.32631
.33576

.28298
.29203
.30121
.31049
.31986

.26837
.27730
.28636
.29553
.30480

.25462
.26341
.27234
.28139
.29055

.24167
.25031
.25910
.26802
.27705

.22948
.23795
.24659
.25537
.26427

.21798
.22629
.23477
.24340
.25215

.20714
.21528
.22360
.23207
.24067

.19692
.20489
.21304
.22134
.22979

.18728
.19507
.20305
.21118
.21947

73
73
73
73
73

54
55
56
57
58

.56381
.57243
.58098
.58945
.59782

.53611
.54501
.55385
.56262
.57129

.50993
.51905
.52812
.53713
.54606

.48516
.49446
.50372
.51293
.52207

.46173
.47117
.48058
.48995
.49925

.43957
.44910
.45862
.46811
.47754

.41860
.42819
.43778
.44735
.45688

.39874
.40837
.41800
.42763
.43722

.37994
.38957
.39922
.40888
.41850

.36214
.37175
.38139
.39105
.40069

.34528
.35485
.36446
.37409
.38372

.32930
.33881
.34836
.35796
.36756

.31415
.32358
.33308
.34261
.35217

.29980
.30913
.31854
.32801
.33750

.28619
.29542
.30473
.31411
.32352

.27328
.28239
.29159
.30087
.31020

.26103
.27001
.27910
.28827
.29749

.24940
.25826
.26721
.27626
.28538

.23837
.24708
.25590
.26483
.27383

.22790
.23646
.24514
.25393
.26281

73
73
73
73
73

59
60
61
62
63

.60607
.61418
.62216
.63001
.63771

.57984
.58827
.59657
.60474
.61276

.55487
.56357
.57214
.58059
.58890

.53110
.54002
.54882
.55750
.56606

.50845
.51756
.52655
.53543
.54420

.48688
.49613
.50528
.51433
.52327

.46633
.47570
.48497
.49415
.50323

.44675
.45620
.46557
.47486
.48405

.42808
.43759
.44703
.45640
.46568

.41029
.41983
.42931
.43874
.44808

.39332
.40288
.41238
.42184
.43123

.37714
.38669
.39620
.40567
.41508

.36171
.37123
.38073
.39019
.39961

.34699
.35647
.36593
.37537
.38478

.33295
.34237
.35178
.36119
.37057

.31954
.32890
.33825
.34760
.35695

.30675
.31602
.32530
.33460
.34389

.29454
.30372
.31291
.32214
.33136

.28287
.29195
.30106
.31020
.31935

.27173
.28070
.28971
.29876
.30784

73
73
73
73
73

64
65
66
67
68

.64525
.65262
.65981
.66682
.67363

.62063
.62833
.63586
.64320
.65035

.59705
.60504
.61286
.62050
.62794

.57446
.58271
.59078
.59868
.60639

.55282
.56128
.56958
.57771
.58565

.53207
.54072
.54922
.55755
.56569

.51219
.52100
.52966
.53816
.54648

.49313
.50207
.51087
.51952
.52799

.47485
.48390
.49282
.50159
.51020

.45733
.46646
.47547
.48435
.49306

.44053
.44972
.45881
.46776
.47657

.42442
.43365
.44279
.45181
.46069

.40896
.41822
.42739
.43646
.44539

.39413
.40341
.41259
.42169
.43066

.37990
.38917
.39837
.40748
.41647

.36625
.37550
.38469
.39380
.40281

.35315
.36237
.37153
.38064
.38964

.34058
.34975
.35888
.36796
.37696

.32850
.33763
.34672
.35576
.36474

.31691
.32598
.33501
.34402
.35296

73
73
73
73
73

69
70
71
72
73

.68023
.68659
.69270
.69855
.70414

.65727
.66396
.67039
.67655
.68244

.63517
.64215
.64887
.65531
.66148

.61388
.62112
.62810
.63481
.64123

.59337
.60085
.60807
.61501
.62167

.57362
.58131
.58874
.59589
.60276

.55460
.56247
.57009
.57743
.58448

.53627
.54431
.55209
.55960
.56682

.51861
.52679
.53472
.54238
.54976

.50159
.50990
.51796
.52575
.53326

.48520
.49361
.50177
.50968
.51731

.46939
.47789
.48615
.49415
.50189

.45416
.46273
.47107
.47916
.48698

.43948
.44810
.45651
.46466
.47256

.42533
.43399
.44244
.45066
.45862

.41168
.42038
.42887
.43713
.44514

.39852
.40724
.41575
.42405
.43210

.38584
.39456
.40309
.41141
.41949

.37360
.38232
.39085
.39919
.40729

.36180
.37051
.37904
.38737
.39549

74
74
74
74
74

0
1
2
3
4

.20336
.20227
.20632
.21061
.21506

.17752
.17611
.17993
.18399
.18822

.15526
.15356
.15713
.16096
.16495

.13606
.13409
.13742
.14101
.14476

.11950
.11727
.12037
.12371
.12722

.10519
.10274
.10560
.10870
.11198

.09282
.09016
.09279
.09567
.09872

.08211
.07926
.08169
.08435
.08718

.07282
.06982
.07204
.07449
.07711

.06476
.06162
.06365
.06591
.06833

.05776
.05449
.05635
.05843
.06067

.05166
.04829
.04998
.05190
.05396

.04635
.04289
.04443
.04619
.04809

.04171
.03818
.03958
.04119
.04295

.03766
.03407
.03534
.03682
.03843

.03410
.03047
.03162
.03298
.03447

.03098
.02731
.02836
.02960
.03098

.02824
.02455
.02549
.02663
.02790

.02583
.02212
.02297
.02402
.02518

.02370
.01998
.02075
.02171
.02278

74
74
74
74
74

5
6
7
8
9

.21964
.22435
.22916
.23409
.23913

.19259
.19708
.20169
.20641
.21125

.16909
.17335
.17773
.18223
.18686

.14866
.15268
.15683
.16109
.16549

.13088
.13466
.13858
.14261
.14677

.11540
.11895
.12263
.12642
.13034

.10191
.10523
.10867
.11223
.11593

.09015
.09324
.09646
.09980
.10326

.07987
.08276
.08576
.08888
.09212

.07090
.07357
.07637
.07928
.08232

.06304
.06553
.06813
.07085
.07368

.05616
.05847
.06089
.06342
.06607

.05013
.05227
.05452
.05687
.05934

.04483
.04681
.04891
.05110
.05340

.04017
.04201
.04395
.04599
.04814

.03607
.03778
.03958
.04148
.04348

.03246
.03404
.03572
.03749
.03935

.02927
.03074
.03230
.03394
.03568

.02646
.02782
.02926
.03080
.03242

.02396
.02522
.02657
.02800
.02952

74
74
74
74
74

10
11
12
13
14

.24430
.24957
.25495
.26041
.26592

.21622
.22131
.22650
.23179
.23712

.19161
.19649
.20148
.20655
.21169

.17002
.17467
.17944
.18430
.18922

.15106
.15548
.16001
.16465
.16934

.13440
.13858
.14289
.14729
.15175

.11975
.12370
.12777
.13194
.13617

.10686
.11058
.11442
.11835
.12236

.09550
.09900
.10262
.10633
.11010

.08549
.08877
.09217
.09567
.09922

.07665
.07973
.08292
.08621
.08956

.06884
.07173
.07472
.07781
.08096

.06193
.06464
.06745
.07035
.07330

.05582
.05835
.06099
.06370
.06648

.05040
.05277
.05524
.05779
.06039

.04560
.04781
.05013
.05251
.05495

.04133
.04340
.04557
.04781
.05009

.03753
.03947
.04150
.04360
.04574

.03415
.03596
.03786
.03983
.04184

.03113
.03283
.03461
.03646
.03835

74
74
74
74
74

15
16
17
18
19

.27146
.27704
.28267
.28836
.29413

.24250
.24792
.25339
.25892
.26455

.21688
.22210
.22738
.23273
.23819

.19419
.19920
.20428
.20942
.21468

.17409
.17888
.18373
.18866
.19370

.15626
.16083
.16545
.17015
.17497

.14045
.14478
.14917
.15365
.15823

.12641
.13051
.13467
.13891
.14327

.11393
.11780
.12174
.12575
.12988

.10283
.10648
.11020
.11399
.11789

.09295
.09639
.09989
.10346
.10714

.08415
.08738
.09067
.09404
.09751

.07630
.07933
.08243
.08559
.08886

.06929
.07214
.07504
.07801
.08109

.06303
.06570
.06842
.07121
.07410

.05743
.05993
.06248
.06510
.06781

.05241
.05476
.05715
.05960
.06215

.04791
.05011
.05235
.05465
.05704

.04388
.04594
.04804
.05019
.05243

.04026
.04219
.04415
.04617
.04826

74
74
74
74
74

20
21
22
23
24

.30001
.30601
.31211
.31834
.32468

.27029
.27616
.28214
.28825
.29449

.24376
.24946
.25528
.26124
.26734

.22005
.22556
.23120
.23698
.24291

.19886
.20417
.20960
.21518
.22092

.17991
.18500
.19022
.19559
.20111

.16295
.16781
.17280
.17795
.18326

.14775
.15239
.15716
.16208
.16716

.13414
.13854
.14308
.14778
.15264

.12192
.12610
.13041
.13488
.13952

.11096
.11491
.11901
.12325
.12767

.10111
.10485
.10873
.11275
.11695

.09225
.09579
.09945
.10327
.10725

.08428
.08762
.09108
.09469
.09846

.07711
.08025
.08352
.08693
.09050

.07064
.07360
.07668
.07990
.08328

.06480
.06759
.07049
.07354
.07673

.05953
.06215
.06489
.06776
.07078

.05477
.05723
.05981
.06251
.06536

.05046
.05277
.05520
.05775
.06044

74

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

74
74
74
74
74

25
26
27
28
29

.33117
.33778
.34453
.35140
.35840

.30087
.30740
.31407
.32088
.32783

.27359
.27999
.28655
.29325
.30010

.24900
.25524
.26165
.26821
.27493

.22682
.23288
.23912
.24551
.25207

.20681
.21267
.21872
.22493
.23130

.18874
.19440
.20024
.20624
.21242

.17243
.17786
.18348
.18928
.19525

.15767
.16288
.16829
.17386
.17962

.14433
.14932
.15450
.15985
.16539

.13225
.13702
.14197
.14710
.15242

.12131
.12586
.13059
.13550
.14060

.11140
.11572
.12024
.12493
.12981

.10240
.10652
.11082
.11530
.11996

.09424
.09815
.10225
.10652
.11097

.08683
.09054
.09443
.09850
.10275

.08008
.08360
.08731
.09118
.09522

.07395
.07729
.08080
.08448
.08834

.06837
.07153
.07486
.07836
.08203

.06328
.06627
.06944
.07276
.07625

74
74
74
74
74

30
31
32
33
34

.36552
.37275
.38010
.38757
.39516

.33491
.34211
.34944
.35691
.36450

.30709
.31421
.32148
.32889
.33645

.28179
.28880
.29597
.30329
.31076

.25878
.26565
.27268
.27987
.28722

.23784
.24454
.25141
.25845
.26566

.21877
.22529
.23197
.23884
.24589

.20139
.20771
.21421
.22089
.22775

.18555
.19166
.19795
.20443
.21110

.17110
.17700
.18308
.18935
.19582

.15792
.16359
.16946
.17552
.18177

.14587
.15133
.15698
.16282
.16886

.13487
.14011
.14554
.15117
.15699

.12480
.12983
.13504
.14045
.14607

.11560
.12041
.12541
.13061
.13601

.10717
.11177
.11656
.12155
.12674

.09945
.10384
.10843
.11321
.11820

.09237
.09657
.10095
.10554
.11031

.08587
.08988
.09407
.09846
.10304

.07991
.08373
.08774
.09194
.09632

74
74
74
74
74

35
36
37
38
39

.40288
.41070
.41865
.42670
.43487

.37224
.38010
.38808
.39620
.40444

.34415
.35199
.35997
.36810
.37636

.31839
.32617
.33410
.34219
.35043

.29475
.30243
.31028
.31829
.32647

.27305
.28061
.28834
.29625
.30433

.25312
.26053
.26812
.27590
.28386

.23481
.24205
.24948
.25710
.26492

.21797
.22503
.23229
.23974
.24740

.20249
.20935
.21642
.22370
.23118

.18824
.19490
.20177
.20886
.21615

.17512
.18158
.18824
.19513
.20223

.16303
.16928
.17574
.18242
.18932

.15189
.15793
.16418
.17065
.17734

.14162
.14744
.15348
.15975
.16623

.13214
.13775
.14358
.14964
.15592

.12339
.12879
.13441
.14026
.14633

.11531
.12050
.12592
.13156
.13743

.10783
.11283
.11804
.12348
.12915

.10092
.10572
.11074
.11598
.12145

74
74
74
74
74

40
41
42
43
44

.44315
.45154
.46002
.46860
.47727

.41281
.42130
.42991
.43863
.44744

.38476
.39331
.40198
.41077
.41968

.35882
.36736
.37605
.38487
.39382

.33481
.34332
.35198
.36079
.36974

.31259
.32102
.32962
.33839
.34730

.29200
.30034
.30885
.31754
.32638

.27293
.28114
.28954
.29812
.30688

.25526
.26332
.27159
.28004
.28868

.23887
.24677
.25488
.26319
.27170

.22366
.23139
.23934
.24749
.25584

.20955
.21709
.22486
.23285
.24104

.19644
.20380
.21138
.21918
.22720

.18427
.19143
.19882
.20643
.21427

.17295
.17991
.18711
.19453
.20218

.16243
.16919
.17618
.18341
.19087

.15265
.15920
.16599
.17302
.18028

.14354
.14989
.15648
.16331
.17037

.13505
.14120
.14759
.15422
.16109

.12715
.13310
.13929
.14572
.15239

74
74
74
74
74

45
46
47
48
49

.48599
.49477
.50358
.51242
.52129

.45633
.46528
.47428
.48333
.49241

.42867
.43774
.44688
.45608
.46532

.40287
.41202
.42124
.43053
.43989

.37880
.38798
.39724
.40659
.41600

.35634
.36550
.37477
.38413
.39358

.33537
.34449
.35372
.36306
.37250

.31578
.32483
.33400
.34329
.35270

.29748
.30643
.31552
.32474
.33408

.28037
.28921
.29819
.30731
.31657

.26437
.27308
.28194
.29095
.30010

.24941
.25797
.26669
.27557
.28460

.23541
.24381
.25238
.26112
.27001

.22230
.23054
.23894
.24753
.25628

.21003
.21809
.22632
.23474
.24334

.19853
.20640
.21446
.22271
.23115

.18776
.19544
.20332
.21139
.21965

.17765
.18515
.19284
.20073
.20882

.16817
.17548
.18298
.19069
.19860

.15928
.16639
.17371
.18123
.18896

74
74
74
74
74

50
51
52
53
54

.53017
.53906
.54793
.55677
.56556

.50153
.51066
.51978
.52888
.53796

.47461
.48392
.49324
.50256
.51185

.44930
.45875
.46822
.47770
.48716

.42550
.43504
.44462
.45421
.46380

.40311
.41270
.42235
.43202
.44170

.38204
.39166
.40133
.41104
.42078

.36221
.37182
.38149
.39121
.40098

.34354
.35311
.36275
.37246
.38222

.32596
.33546
.34506
.35472
.36446

.30940
.31882
.32834
.33794
.34762

.29379
.30311
.31254
.32206
.33167

.27907
.28828
.29760
.30703
.31655

.26520
.27427
.28347
.29279
.30222

.25211
.26104
.27011
.27931
.28862

.23976
.24854
.25747
.26654
.27572

.22811
.23673
.24551
.25443
.26348

.21710
.22556
.23418
.24295
.25186

.20671
.21500
.22346
.23207
.24083

.19689
.20501
.21330
.22175
.23036

74
74
74
74
74

55
56
57
58
59

.57431
.58300
.59161
.60013
.60853

.54699
.55597
.56489
.57372
.58244

.52112
.53034
.53951
.54860
.55759

.49661
.50603
.51540
.52471
.53392

.47339
.48296
.49250
.50198
.51137

.45139
.46108
.47074
.48035
.48989

.43054
.44030
.45005
.45977
.46942

.41077
.42058
.43039
.44017
.44990

.39202
.40185
.41169
.42152
.43130

.37424
.38406
.39391
.40375
.41356

.35737
.36716
.37699
.38683
.39664

.34136
.35110
.36090
.37071
.38051

.32616
.33584
.34558
.35534
.36511

.31173
.32133
.33100
.34070
.35042

.29803
.30754
.31712
.32675
.33640

.28502
.29441
.30390
.31344
.32301

.27265
.28193
.29131
.30075
.31023

.26090
.27005
.27931
.28864
.29802

.24973
.25875
.26788
.27709
.28637

.23910
.24798
.25698
.26607
.27523

74
74
74
74
74

60
61
62
63
64

.61681
.62496
.63298
.64086
.64860

.59104
.59951
.60787
.61609
.62416

.56646
.57522
.58386
.59238
.60075

.54303
.55202
.56091
.56968
.57831

.52067
.52987
.53896
.54795
.55680

.49934
.50870
.51797
.52713
.53617

.47899
.48848
.49789
.50720
.51640

.45957
.46916
.47868
.48811
.49744

.44103
.45069
.46029
.46982
.47925

.42332
.43304
.44270
.45230
.46181

.40642
.41616
.42586
.43551
.44508

.39028
.40002
.40974
.41941
.42902

.37486
.38459
.39431
.40399
.41361

.36013
.36983
.37953
.38920
.39883

.34605
.35571
.36537
.37502
.38464

.33260
.34220
.35181
.36143
.37101

.31974
.32927
.33882
.34838
.35793

.30744
.31689
.32637
.33588
.34537

.29568
.30504
.31444
.32388
.33331

.28444
.29370
.30301
.31236
.32173

74
74
74
74
74

65
66
67
68
69

.65616
.66356
.67079
.67782
.68464

.63207
.63982
.64738
.65476
.66193

.60896
.61701
.62488
.63257
.64004

.58678
.59510
.60325
.61121
.61895

.56550
.57405
.58244
.59064
.59863

.54507
.55382
.56242
.57084
.57905

.52547
.53439
.54317
.55177
.56018

.50664
.51571
.52465
.53341
.54198

.48857
.49776
.50682
.51573
.52444

.47122
.48051
.48968
.49870
.50754

.45455
.46392
.47318
.48229
.49123

.43854
.44797
.45729
.46649
.47551

.42317
.43263
.44201
.45126
.46036

.40839
.41788
.42729
.43659
.44574

.39420
.40370
.41312
.42245
.43163

.38056
.39005
.39948
.40882
.41803

.36745
.37692
.38635
.39569
.40491

.35485
.36429
.37369
.38302
.39225

.34273
.35214
.36151
.37082
.38003

.33109
.34044
.34977
.35905
.36824

74
74
74
74
74

70
71
72
73
74

.69123
.69757
.70365
.70947
.71503

.66885
.67553
.68193
.68807
.69394

.64727
.65425
.66096
.66738
.67354

.62646
.63371
.64069
.64738
.65380

.60639
.61389
.62111
.62804
.63470

.58703
.59474
.60219
.60934
.61622

.56835
.57626
.58390
.59126
.59834

.55033
.55842
.56623
.57377
.58103

.53294
.54118
.54916
.55685
.56427

.51616
.52454
.53265
.54049
.54806

.49997
.50846
.51670
.52466
.53236

.48434
.49294
.50128
.50935
.51716

.46926
.47794
.48637
.49454
.50245

.45470
.46345
.47195
.48020
.48820

.44065
.44945
.45802
.46633
.47440

.42708
.43592
.44454
.45291
.46104

.41397
.42285
.43150
.43992
.44811

.40132
.41021
.41889
.42735
.43557

.38910
.39800
.40670
.41518
.42344

.37730
.38620
.39490
.40340
.41168

75

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

75
75
75
75
75

0
1
2
3
4

.20349
.20232
.20637
.21066
.21511

.17766
.17617
.17999
.18405
.18828

.15540
.15361
.15719
.16101
.16501

.13622
.13415
.13748
.14106
.14482

.11966
.11733
.12043
.12377
.12729

.10536
.10280
.10566
.10877
.11205

.09299
.09022
.09286
.09574
.09879

.08228
.07933
.08175
.08441
.08724

.07300
.06988
.07210
.07456
.07718

.06495
.06169
.06371
.06598
.06840

.05795
.05456
.05641
.05850
.06074

.05185
.04836
.05005
.05196
.05403

.04654
.04296
.04450
.04626
.04817

.04191
.03825
.03965
.04126
.04302

.03786
.03414
.03541
.03689
.03851

.03431
.03054
.03169
.03305
.03454

.03119
.02739
.02843
.02967
.03105

.02845
.02462
.02556
.02670
.02797

.02604
.02219
.02304
.02409
.02526

.02391
.02005
.02082
.02178
.02286

75
75
75
75
75

5
6
7
8
9

.21970
.22441
.22923
.23416
.23921

.19265
.19714
.20176
.20649
.21134

.16915
.17342
.17781
.18231
.18695

.14872
.15275
.15691
.16118
.16558

.13095
.13474
.13866
.14269
.14686

.11547
.11903
.12271
.12651
.13044

.10199
.10531
.10876
.11233
.11603

.09022
.09332
.09655
.09989
.10337

.07995
.08284
.08585
.08897
.09223

.07097
.07366
.07646
.07938
.08243

.06312
.06561
.06822
.07095
.07379

.05624
.05855
.06098
.06352
.06618

.05020
.05235
.05461
.05697
.05946

.04491
.04690
.04900
.05120
.05351

.04025
.04210
.04405
.04610
.04826

.03615
.03787
.03968
.04159
.04360

.03254
.03413
.03581
.03759
.03947

.02935
.03083
.03239
.03405
.03580

.02654
.02790
.02936
.03090
.03254

.02404
.02531
.02667
.02810
.02963

75
75
75
75
75

10
11
12
13
14

.24439
.24967
.25505
.26052
.26604

.21632
.22141
.22662
.23191
.23726

.19171
.19659
.20159
.20668
.21183

.17012
.17478
.17956
.18443
.18936

.15117
.15559
.16014
.16479
.16949

.13451
.13870
.14302
.14743
.15190

.11986
.12382
.12791
.13208
.13633

.10697
.11070
.11456
.11851
.12252

.09562
.09913
.10276
.10648
.11027

.08561
.08890
.09232
.09582
.09939

.07677
.07986
.08307
.08637
.08973

.06896
.07186
.07487
.07797
.08113

.06206
.06477
.06760
.07051
.07348

.05595
.05849
.06114
.06387
.06665

.05053
.05291
.05539
.05796
.06057

.04572
.04795
.05028
.05268
.05513

.04145
.04354
.04572
.04798
.05027

.03766
.03961
.04165
.04377
.04593

.03427
.03610
.03802
.04000
.04203

.03126
.03297
.03477
.03663
.03853

75
75
75
75
75

15
16
17
18
19

.27160
.27718
.28282
.28851
.29429

.24264
.24807
.25354
.25908
.26472

.21703
.22226
.22755
.23290
.23836

.19434
.19937
.20445
.20960
.21486

.17425
.17905
.18391
.18884
.19389

.15643
.16100
.16563
.17034
.17516

.14062
.14496
.14936
.15384
.15843

.12658
.13069
.13486
.13911
.14347

.11411
.11799
.12193
.12595
.13009

.10301
.10667
.11039
.11419
.11810

.09313
.09658
.10009
.10367
.10736

.08433
.08758
.09088
.09425
.09773

.07649
.07953
.08263
.08580
.08908

.06948
.07234
.07525
.07823
.08131

.06322
.06590
.06863
.07143
.07433

.05762
.06014
.06270
.06532
.06804

.05261
.05496
.05736
.05982
.06238

.04811
.05032
.05257
.05488
.05727

.04408
.04615
.04825
.05042
.05266

.04045
.04239
.04437
.04639
.04850

75
75
75
75
75

20
21
22
23
24

.30018
.30618
.31229
.31852
.32488

.27047
.27634
.28233
.28844
.29469

.24394
.24965
.25548
.26144
.26755

.22024
.22576
.23141
.23719
.24313

.19906
.20437
.20982
.21541
.22115

.18011
.18521
.19044
.19581
.20135

.16316
.16802
.17303
.17819
.18351

.14797
.15261
.15739
.16232
.16742

.13435
.13877
.14332
.14802
.15289

.12214
.12633
.13065
.13513
.13978

.11118
.11515
.11925
.12351
.12793

.10134
.10509
.10897
.11301
.11721

.09248
.09603
.09970
.10353
.10752

.08452
.08786
.09133
.09495
.09874

.07734
.08049
.08377
.08720
.09078

.07088
.07384
.07694
.08017
.08356

.06504
.06784
.07075
.07380
.07701

.05977
.06240
.06515
.06803
.07106

.05501
.05748
.06007
.06278
.06564

.05070
.05303
.05546
.05802
.06072

75
75
75
75
75

25
26
27
28
29

.33137
.33799
.34475
.35164
.35865

.30109
.30762
.31431
.32113
.32810

.27381
.28022
.28679
.29351
.30038

.24923
.25548
.26191
.26848
.27522

.22706
.23313
.23938
.24580
.25237

.20706
.21293
.21899
.22522
.23161

.18900
.19467
.20052
.20654
.21274

.17269
.17813
.18377
.18958
.19557

.15794
.16317
.16858
.17418
.17995

.14460
.14960
.15480
.16017
.16573

.13253
.13731
.14228
.14743
.15276

.12159
.12615
.13090
.13583
.14094

.11168
.11602
.12055
.12526
.13016

.10269
.10682
.11114
.11564
.12032

.09453
.09845
.10257
.10685
.11132

.08712
.09084
.09475
.09884
.10310

.08038
.08391
.08763
.09152
.09558

.07424
.07760
.08113
.08483
.08870

.06866
.07184
.07519
.07871
.08240

.06357
.06658
.06976
.07310
.07661

75
75
75
75
75

30
31
32
33
34

.36578
.37303
.38040
.38790
.39551

.33519
.34241
.34976
.35725
.36487

.30738
.31453
.32181
.32925
.33683

.28210
.28913
.29631
.30366
.31115

.25910
.26599
.27304
.28025
.28763

.23817
.24489
.25178
.25885
.26608

.21911
.22564
.23235
.23925
.24632

.20174
.20808
.21459
.22130
.22819

.18590
.19204
.19835
.20486
.21156

.17146
.17738
.18348
.18978
.19628

.15828
.16398
.16987
.17596
.18224

.14624
.15172
.15739
.16327
.16934

.13524
.14050
.14596
.15161
.15747

.12518
.13023
.13546
.14091
.14655

.11598
.12081
.12583
.13106
.13649

.10755
.11217
.11699
.12201
.12723

.09983
.10425
.10886
.11367
.11869

.09275
.09697
.10139
.10600
.11081

.08626
.09029
.09451
.09892
.10353

.08029
.08414
.08817
.09240
.09682

75
75
75
75
75

35
36
37
38
39

.40325
.41110
.41907
.42716
.43537

.37263
.38052
.38854
.39669
.40497

.34456
.35243
.36044
.36861
.37691

.31881
.32662
.33459
.34272
.35100

.29519
.30290
.31079
.31884
.32706

.27350
.28109
.28886
.29681
.30494

.25358
.26103
.26866
.27648
.28448

.23528
.24256
.25003
.25770
.26556

.21846
.22555
.23285
.24035
.24805

.20298
.20988
.21699
.22431
.23184

.18874
.19544
.20235
.20948
.21682

.17563
.18212
.18883
.19576
.20291

.16355
.16983
.17633
.18305
.19000

.15241
.15848
.16477
.17129
.17804

.14214
.14800
.15408
.16039
.16693

.13266
.13831
.14418
.15029
.15662

.12392
.12936
.13502
.14091
.14704

.11583
.12107
.12653
.13221
.13813

.10836
.11340
.11865
.12414
.12986

.10145
.10629
.11135
.11663
.12215

75
75
75
75
75

40
41
42
43
44

.44369
.45212
.46066
.46929
.47801

.41338
.42192
.43058
.43935
.44823

.38536
.39395
.40268
.41153
.42050

.35944
.36803
.37678
.38566
.39468

.33545
.34401
.35273
.36161
.37063

.31324
.32173
.33040
.33923
.34821

.29268
.30107
.30964
.31840
.32732

.27362
.28189
.29035
.29900
.30783

.25596
.26409
.27241
.28094
.28965

.23958
.24755
.25572
.26411
.27269

.22439
.23218
.24019
.24842
.25685

.21028
.21789
.22573
.23378
.24206

.19719
.20460
.21225
.22013
.22823

.18502
.19224
.19970
.20739
.21531

.17371
.18073
.18799
.19549
.20322

.16319
.17001
.17707
.18438
.19192

.15341
.16002
.16689
.17399
.18134

.14430
.15071
.15737
.16428
.17143

.13582
.14203
.14849
.15520
.16215

.12791
.13392
.14019
.14669
.15345

75
75
75
75
75

45
46
47
48
49

.48680
.49565
.50453
.51345
.52240

.45718
.46621
.47529
.48442
.49359

.42956
.43871
.44793
.45721
.46655

.40380
.41303
.42233
.43171
.44116

.37976
.38902
.39837
.40781
.41733

.35733
.36658
.37593
.38539
.39494

.33638
.34559
.35491
.36436
.37390

.31682
.32596
.33522
.34462
.35413

.29854
.30758
.31676
.32609
.33554

.28145
.29038
.29946
.30869
.31806

.26547
.27427
.28322
.29234
.30161

.25052
.25917
.26799
.27698
.28613

.23653
.24502
.25369
.26254
.27156

.22343
.23176
.24027
.24896
.25783

.21117
.21932
.22766
.23619
.24491

.19967
.20764
.21581
.22417
.23272

.18890
.19668
.20467
.21285
.22124

.17880
.18639
.19419
.20220
.21041

.16932
.17673
.18434
.19216
.20019

.16043
.16764
.17506
.18270
.19055

76

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

75
75
75
75
75

50
51
52
53
54

.53138
.54036
.54933
.55828
.56719

.50280
.51203
.52126
.53048
.53967

.47593
.48536
.49479
.50422
.51364

.45068
.46024
.46983
.47943
.48903

.42693
.43659
.44628
.45600
.46574

.40458
.41430
.42406
.43387
.44369

.38355
.39329
.40309
.41294
.42283

.36376
.37349
.38329
.39316
.40307

.34512
.35481
.36459
.37445
.38436

.32757
.33720
.34693
.35675
.36663

.31103
.32058
.33024
.33999
.34983

.29544
.30489
.31446
.32414
.33391

.28074
.29008
.29955
.30913
.31881

.26688
.27609
.28544
.29491
.30450

.25381
.26288
.27209
.28145
.29092

.24147
.25039
.25947
.26868
.27803

.22982
.23858
.24751
.25659
.26580

.21882
.22742
.23619
.24512
.25419

.20843
.21686
.22547
.23424
.24317

.19861
.20687
.21531
.22392
.23270

75
75
75
75
75

55
56
57
58
59

.57606
.58487
.59362
.60228
.61083

.54883
.55795
.56700
.57598
.58486

.52304
.53241
.54173
.55097
.56013

.49862
.50818
.51771
.52718
.53656

.47547
.48519
.49489
.50454
.51411

.45353
.46338
.47320
.48299
.49271

.43274
.44266
.45259
.46248
.47232

.41302
.42300
.43298
.44295
.45288

.39432
.40432
.41434
.42435
.43433

.37658
.38658
.39660
.40664
.41665

.35974
.36971
.37973
.38976
.39978

.34376
.35369
.36367
.37368
.38369

.32859
.33846
.34839
.35835
.36833

.31419
.32397
.33383
.34374
.35367

.30051
.31020
.31997
.32981
.33967

.28751
.29709
.30677
.31652
.32631

.27515
.28462
.29419
.30384
.31355

.26341
.27275
.28221
.29175
.30135

.25224
.26145
.27078
.28021
.28970

.24162
.25069
.25989
.26919
.27857

75
75
75
75
75

60
61
62
63
64

.61926
.62757
.63576
.64383
.65174

.59362
.60227
.61081
.61922
.62748

.56917
.57811
.58694
.59565
.60423

.54585
.55503
.56412
.57309
.58193

.52359
.53298
.54228
.55148
.56055

.50236
.51192
.52140
.53078
.54005

.48209
.49179
.50141
.51095
.52039

.46274
.47254
.48229
.49195
.50152

.44427
.45415
.46398
.47375
.48343

.42663
.43656
.44646
.45630
.46606

.40978
.41974
.42968
.43957
.44940

.39368
.40365
.41361
.42354
.43340

.37830
.38826
.39822
.40816
.41805

.36360
.37354
.38348
.39341
.40331

.34955
.35945
.36936
.37927
.38916

.33612
.34596
.35583
.36570
.37557

.32328
.33305
.34286
.35269
.36251

.31100
.32069
.33043
.34020
.34997

.29925
.30885
.31851
.32821
.33793

.28801
.29751
.30708
.31670
.32635

75
75
75
75
75

65
66
67
68
69

.65950
.66710
.67453
.68177
.68881

.63560
.64355
.65134
.65894
.66633

.61265
.62092
.62903
.63695
.64466

.59063
.59917
.60756
.61577
.62377

.56949
.57828
.58691
.59538
.60363

.54919
.55819
.56704
.57573
.58422

.52970
.53888
.54792
.55680
.56549

.51098
.52032
.52952
.53857
.54743

.49300
.50247
.51181
.52100
.53002

.47573
.48530
.49476
.50407
.51322

.45914
.46879
.47834
.48776
.49702

.44320
.45291
.46253
.47204
.48138

.42788
.43764
.44731
.45688
.46630

.41316
.42294
.43266
.44227
.45175

.39900
.40880
.41854
.42818
.43770

.38540
.39519
.40494
.41460
.42415

.37232
.38209
.39183
.40150
.41106

.35974
.36949
.37921
.38887
.39843

.34764
.35735
.36704
.37668
.38624

.33601
.34566
.35532
.36493
.37447

75
75
75
75
75

70
71
72
73
74

.69563
.70219
.70850
.71455
.72033

.67350
.68041
.68706
.69344
.69955

.65215
.65937
.66633
.67302
.67943

.63154
.63906
.64630
.65326
.65995

.61166
.61943
.62693
.63415
.64109

.59247
.60048
.60821
.61566
.62283

.57395
.58216
.59010
.59776
.60514

.55608
.56447
.57260
.58044
.58801

.53882
.54737
.55567
.56368
.57142

.52216
.53086
.53929
.54746
.55535

.50607
.51489
.52346
.53176
.53979

.49054
.49946
.50814
.51655
.52471

.47553
.48455
.49333
.50184
.51010

.46105
.47014
.47899
.48759
.49594

.44705
.45620
.46512
.47380
.48223

.43353
.44273
.45170
.46044
.46894

.42048
.42970
.43872
.44750
.45606

.40786
.41711
.42615
.43498
.44358

.39567
.40493
.41399
.42284
.43148

.38389
.39315
.40222
.41109
.41975

75
76
76
76
76

75
0
1
2
3

.72587
.20362
.20237
.20642
.21071

.70541
.17779
.17622
.18003
.18410

.68558
.15554
.15366
.15724
.16107

.66637
.13637
.13420
.13753
.14112

.64776
.11981
.11739
.12048
.12383

.62972
.10552
.10286
.10571
.10882

.61225
.09316
.09028
.09291
.09580

.59531
.08245
.07939
.08181
.08447

.57889
.07318
.06995
.07216
.07462

.56298
.06513
.06175
.06377
.06604

.54755
.05813
.05463
.05647
.05856

.53260
.05204
.04843
.05011
.05203

.51810
.04674
.04303
.04456
.04632

.50405
.04210
.03832
.03971
.04133

.49042
.03805
.03421
.03547
.03695

.47720
.03451
.03061
.03175
.03311

.46439
.03139
.02746
.02849
.02974

.45196
.02866
.02469
.02563
.02677

.43990
.02625
.02226
.02311
.02415

.42821
.02412
.02012
.02089
.02185

76
76
76
76
76

4
5
6
7
8

.21516
.21975
.22447
.22929
.23423

.18833
.19271
.19720
.20183
.20656

.16506
.16921
.17348
.17788
.18239

.14488
.14878
.15282
.15698
.16126

.12734
.13101
.13481
.13873
.14278

.11211
.11554
.11910
.12279
.12659

.09885
.10205
.10538
.10884
.11241

.08731
.09029
.09340
.09663
.09998

.07725
.08002
.08291
.08593
.08906

.06847
.07104
.07373
.07655
.07947

.06080
.06319
.06569
.06831
.07104

.05410
.05631
.05863
.06107
.06361

.04823
.05028
.05243
.05470
.05707

.04309
.04498
.04698
.04909
.05130

.03858
.04033
.04218
.04414
.04619

.03461
.03623
.03795
.03977
.04168

.03112
.03262
.03421
.03590
.03769

.02804
.02943
.03091
.03248
.03414

.02533
.02661
.02798
.02945
.03100

.02293
.02412
.02539
.02676
.02820

76
76
76
76
76

9
10
11
12
13

.23929
.24447
.24976
.25516
.26063

.21142
.21641
.22151
.22672
.23202

.18703
.19180
.19670
.20171
.20681

.16567
.17022
.17489
.17968
.18456

.14695
.15127
.15570
.16026
.16492

.13054
.13461
.13882
.14314
.14756

.11612
.11997
.12394
.12803
.13222

.10346
.10708
.11082
.11469
.11865

.09233
.09573
.09925
.10289
.10663

.08253
.08572
.08903
.09245
.09597

.07390
.07688
.07999
.08321
.08652

.06628
.06908
.07199
.07501
.07813

.05956
.06218
.06490
.06774
.07067

.05362
.05607
.05862
.06128
.06403

.04836
.05065
.05304
.05554
.05812

.04371
.04584
.04808
.05043
.05284

.03958
.04158
.04367
.04587
.04814

.03591
.03778
.03974
.04180
.04393

.03265
.03440
.03624
.03817
.04017

.02974
.03138
.03311
.03492
.03680

76
76
76
76
76

14
15
16
17
18

.26616
.27172
.27732
.28295
.28865

.23738
.24278
.24821
.25369
.25923

.21196
.21716
.22241
.22770
.23306

.18950
.19449
.19952
.20461
.20977

.16963
.17440
.17921
.18407
.18902

.15205
.15659
.16116
.16580
.17052

.13648
.14078
.14513
.14954
.15402

.12267
.12675
.13086
.13504
.13930

.11043
.11428
.11817
.12212
.12615

.09955
.10318
.10685
.11058
.11439

.08989
.09331
.09677
.10028
.10387

.08130
.08451
.08776
.09107
.09445

.07364
.07667
.07972
.08283
.08601

.06682
.06966
.07253
.07545
.07844

.06074
.06340
.06610
.06884
.07164

.05531
.05780
.06033
.06290
.06553

.05045
.05279
.05516
.05757
.06004

.04610
.04830
.05052
.05278
.05509

.04220
.04426
.04635
.04846
.05063

.03871
.04064
.04259
.04457
.04661

76
76
76
76
76

19
20
21
22
23

.29444
.30033
.30634
.31246
.31869

.26487
.27063
.27651
.28250
.28862

.23853
.24411
.24982
.25566
.26163

.21503
.22042
.22595
.23160
.23739

.19407
.19925
.20456
.21001
.21561

.17535
.18031
.18541
.19064
.19603

.15862
.16335
.16823
.17324
.17841

.14367
.14817
.15282
.15760
.16254

.13029
.13456
.13898
.14354
.14825

.11831
.12235
.12655
.13088
.13537

.10757
.11140
.11537
.11948
.12375

.09794
.10155
.10531
.10921
.11325

.08929
.09270
.09625
.09994
.10377

.08153
.08474
.08809
.09157
.09520

.07454
.07757
.08073
.08401
.08745

.06826
.07110
.07408
.07718
.08042

.06260
.06527
.06807
.07100
.07406

.05749
.06000
.06264
.06539
.06828

.05288
.05524
.05772
.06032
.06304

.04872
.05093
.05327
.05571
.05828

77

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

76
76
76
76
76

24
25
26
27
28

.32506
.33156
.33819
.34496
.35186

.29488
.30129
.30783
.31453
.32137

.26775
.27402
.28044
.28703
.29376

.24334
.24945
.25571
.26215
.26874

.22137
.22729
.23337
.23963
.24606

.20158
.20729
.21318
.21925
.22549

.18374
.18924
.19492
.20078
.20682

.16765
.17293
.17839
.18404
.18987

.15313
.15819
.16343
.16886
.17447

.14002
.14486
.14987
.15508
.16047

.12818
.13279
.13758
.14257
.14773

.11747
.12186
.12643
.13119
.13614

.10777
.11195
.11630
.12085
.12558

.09900
.10296
.10710
.11144
.11595

.09104
.09480
.09874
.10287
.10717

.08382
.08739
.09113
.09506
.09916

.07727
.08066
.08420
.08794
.09184

.07132
.07452
.07789
.08144
.08515

.06591
.06894
.07213
.07550
.07903

.06099
.06385
.06688
.07007
.07343

76
76
76
76
76

29
30
31
32
33

.35888
.36603
.37330
.38068
.38820

.32834
.33545
.34269
.35006
.35756

.30063
.30766
.31482
.32212
.32958

.27549
.28239
.28943
.29664
.30400

.25265
.25940
.26630
.27337
.28061

.23190
.23847
.24521
.25212
.25921

.21304
.21942
.22598
.23271
.23963

.19588
.20206
.20842
.21496
.22169

.18026
.18623
.19239
.19872
.20525

.16604
.17180
.17773
.18386
.19019

.15308
.15862
.16434
.17025
.17637

.14127
.14659
.15209
.15778
.16368

.13049
.13559
.14087
.14635
.15203

.12065
.12553
.13060
.13586
.14133

.11166
.11633
.12119
.12624
.13149

.10344
.10791
.11256
.11740
.12244

.09593
.10019
.10463
.10927
.11411

.08904
.09311
.09736
.10180
.10643

.08274
.08662
.09068
.09492
.09936

.07696
.08066
.08453
.08859
.09284

76
76
76
76
76

34
35
36
37
38

.39583
.40359
.41147
.41947
.42759

.36520
.37299
.38090
.38895
.39714

.33718
.34493
.35283
.36088
.36908

.31152
.31920
.32704
.33504
.34321

.28801
.29559
.30334
.31126
.31935

.26647
.27392
.28154
.28935
.29733

.24672
.25402
.26149
.26915
.27701

.22861
.23572
.24303
.25054
.25825

.21198
.21891
.22604
.23337
.24091

.19671
.20344
.21038
.21752
.22488

.18268
.18921
.19594
.20289
.21006

.16978
.17610
.18263
.18937
.19635

.15792
.16403
.17034
.17688
.18365

.14700
.15290
.15900
.16533
.17189

.13695
.14263
.14853
.15464
.16100

.12769
.13316
.13884
.14475
.15090

.11915
.12441
.12989
.13559
.14153

.11127
.11633
.12160
.12710
.13283

.10400
.10886
.11393
.11923
.12476

.09729
.10195
.10683
.11192
.11725

76
76
76
76
76

39
40
41
42
43

.43583
.44418
.45266
.46124
.46993

.40545
.41390
.42249
.43120
.44002

.37742
.38591
.39454
.40332
.41223

.35153
.36001
.36865
.37745
.38639

.32761
.33604
.34465
.35343
.36236

.30550
.31385
.32239
.33111
.34000

.28506
.29331
.30175
.31038
.31920

.26615
.27427
.28259
.29111
.29982

.24866
.25662
.26480
.27318
.28178

.23245
.24025
.24827
.25651
.26496

.21745
.22506
.23291
.24099
.24928

.20354
.21097
.21864
.22653
.23466

.19065
.19788
.20536
.21307
.22102

.17869
.18572
.19300
.20052
.20829

.16758
.17441
.18150
.18882
.19640

.15728
.16390
.17078
.17791
.18529

.14770
.15412
.16080
.16773
.17490

.13880
.14502
.15149
.15822
.16520

.13052
.13654
.14281
.14933
.15611

.12282
.12863
.13470
.14103
.14761

76
76
76
76
76

44
45
46
47
48

.47870
.48755
.49646
.50541
.51441

.44895
.45797
.46706
.47621
.48542

.42126
.43039
.43961
.44890
.45826

.39547
.40466
.41396
.42334
.43281

.37144
.38065
.38999
.39942
.40894

.34906
.35825
.36757
.37701
.38656

.32819
.33733
.34661
.35602
.36556

.30872
.31778
.32700
.33636
.34585

.29056
.29952
.30865
.31793
.32735

.27361
.28245
.29147
.30064
.30997

.25779
.26649
.27537
.28443
.29365

.24301
.25155
.26029
.26921
.27830

.22919
.23757
.24616
.25493
.26388

.21628
.22449
.23291
.24151
.25031

.20420
.21223
.22047
.22891
.23755

.19291
.20075
.20881
.21707
.22554

.18233
.18998
.19786
.20594
.21423

.17242
.17988
.18757
.19547
.20358

.16315
.17041
.17790
.18562
.19355

.15445
.16152
.16882
.17634
.18409

76
76
76
76
76

49
50
51
52
53

.52343
.53249
.54156
.55063
.55968

.49468
.50397
.51330
.52263
.53195

.46769
.47717
.48669
.49623
.50577

.44235
.45196
.46163
.47133
.48104

.41856
.42826
.43802
.44783
.45768

.39621
.40595
.41578
.42567
.43560

.37521
.38496
.39482
.40474
.41472

.35547
.36521
.37505
.38498
.39498

.33691
.34660
.35641
.36632
.37631

.31945
.32907
.33883
.34869
.35864

.30302
.31256
.32223
.33202
.34192

.28756
.29699
.30657
.31627
.32610

.27301
.28231
.29178
.30138
.31111

.25930
.26847
.27781
.28729
.29691

.24638
.25540
.26461
.27396
.28346

.23421
.24308
.25213
.26135
.27072

.22273
.23144
.24033
.24940
.25863

.21191
.22044
.22918
.23809
.24717

.20169
.21006
.21863
.22738
.23630

.19205
.20024
.20864
.21722
.22599

76
76
76
76
76

54
55
56
57
58

.56870
.57768
.58661
.59549
.60428

.54126
.55054
.55978
.56898
.57810

.51531
.52484
.53434
.54380
.55319

.49077
.50049
.51019
.51987
.52949

.46754
.47741
.48728
.49713
.50694

.44556
.45554
.46553
.47552
.48547

.42474
.43480
.44488
.45496
.46503

.40503
.41513
.42527
.43542
.44556

.38636
.39648
.40664
.41683
.42702

.36867
.37878
.38894
.39914
.40936

.35191
.36198
.37212
.38231
.39253

.33602
.34603
.35613
.36629
.37649

.32095
.33089
.34093
.35104
.36120

.30665
.31651
.32647
.33651
.34662

.29309
.30285
.31271
.32268
.33271

.28022
.28987
.29963
.30950
.31945

.26801
.27752
.28717
.29694
.30679

.25641
.26579
.27532
.28496
.29471

.24539
.25463
.26403
.27355
.28318

.23492
.24402
.25327
.26266
.27217

76
76
76
76
76

59
60
61
62
63

.61297
.62155
.63001
.63837
.64660

.58712
.59604
.60485
.61356
.62214

.56250
.57171
.58082
.58983
.59873

.53904
.54849
.55785
.56713
.57630

.51668
.52634
.53591
.54541
.55481

.49537
.50519
.51494
.52462
.53422

.47505
.48501
.49490
.50473
.51449

.45567
.46573
.47574
.48569
.49558

.43719
.44733
.45741
.46746
.47746

.41957
.42974
.43989
.45001
.46008

.40275
.41295
.42313
.43329
.44342

.38670
.39690
.40709
.41728
.42745

.37138
.38156
.39175
.40194
.41212

.35675
.36690
.37706
.38724
.39742

.34278
.35288
.36300
.37315
.38332

.32944
.33948
.34955
.35965
.36978

.31670
.32666
.33666
.34671
.35680

.30452
.31439
.32432
.33430
.34433

.29289
.30266
.31249
.32240
.33236

.28176
.29143
.30117
.31098
.32086

76
76
76
76
76

64
65
66
67
68

.65469
.66263
.67042
.67805
.68550

.63060
.63891
.64706
.65506
.66288

.60750
.61613
.62461
.63294
.64109

.58534
.59425
.60302
.61164
.62009

.56409
.57325
.58227
.59115
.59986

.54371
.55308
.56232
.57143
.58037

.52415
.53370
.54313
.55244
.56158

.50539
.51509
.52468
.53415
.54348

.48738
.49721
.50693
.51655
.52603

.47009
.48002
.48986
.49959
.50920

.45350
.46351
.47343
.48326
.49298

.43757
.44763
.45762
.46754
.47734

.42227
.43237
.44241
.45238
.46226

.40758
.41770
.42777
.43779
.44771

.39347
.40359
.41368
.42372
.43368

.37992
.39003
.40011
.41016
.42015

.36689
.37698
.38705
.39710
.40709

.35438
.36443
.37447
.38450
.39449

.34235
.35235
.36236
.37236
.38234

.33079
.34073
.35069
.36066
.37060

76
76
76
76
76

69
70
71
72
73

.69276
.69979
.70657
.71311
.71938

.67050
.67790
.68504
.69193
.69855

.64904
.65677
.66424
.67145
.67839

.62834
.63637
.64414
.65165
.65888

.60838
.61667
.62472
.63249
.63999

.58913
.59766
.60594
.61396
.62170

.57055
.57930
.58780
.59603
.60399

.55263
.56156
.57026
.57869
.58684

.53533
.54444
.55330
.56190
.57023

.51865
.52789
.53691
.54567
.55415

.50254
.51191
.52106
.52995
.53858

.48700
.49647
.50573
.51474
.52349

.47199
.48156
.49091
.50002
.50888

.45751
.46714
.47657
.48577
.49473

.44353
.45322
.46271
.47198
.48101

.43002
.43975
.44930
.45863
.46773

.41699
.42674
.43632
.44570
.45485

.40439
.41417
.42377
.43318
.44237

.39223
.40201
.41163
.42106
.43028

.38048
.39025
.39988
.40932
.41857

78

Table U(2) - Based on Life Table 90CM
Ages

Section 2

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

76
76
76
77
77

74
75
76
0
1

.72539
.73116
.73668
.20374
.20241

.70491
.71101
.71685
.17792
.17626

.68506
.69147
.69761
.15568
.15371

.66583
.67253
.67895
.13651
.13425

.64721
.65416
.66084
.11997
.11744

.62916
.63635
.64327
.10568
.10291

.61167
.61908
.62622
.09332
.09034

.59472
.60233
.60967
.08262
.07945

.57830
.58609
.59361
.07335
.07000

.56238
.57033
.57803
.06530
.06181

.54695
.55505
.56290
.05831
.05469

.53199
.54023
.54821
.05223
.04849

.51749
.52585
.53396
.04693
.04309

.50343
.51190
.52012
.04230
.03838

.48981
.49836
.50668
.03825
.03427

.47659
.48523
.49363
.03471
.03067

.46378
.47248
.48096
.03159
.02752

.45135
.46011
.46866
.02886
.02475

.43930
.44811
.45671
.02645
.02232

.42761
.43646
.44510
.02432
.02018

77
77
77
77
77

2
3
4
5
6

.20646
.21075
.21521
.21980
.22452

.18008
.18414
.18838
.19276
.19726

.15729
.16111
.16511
.16926
.17354

.13758
.14117
.14493
.14884
.15288

.12053
.12388
.12740
.13107
.13487

.10577
.10888
.11216
.11560
.11916

.09297
.09585
.09891
.10211
.10545

.08186
.08453
.08736
.09035
.09346

.07222
.07468
.07731
.08008
.08298

.06383
.06610
.06853
.07111
.07380

.05653
.05862
.06086
.06325
.06576

.05017
.05209
.05416
.05638
.05870

.04462
.04638
.04830
.05034
.05250

.03977
.04139
.04315
.04505
.04705

.03553
.03701
.03864
.04039
.04225

.03181
.03317
.03467
.03630
.03802

.02855
.02980
.03118
.03269
.03429

.02569
.02683
.02811
.02950
.03098

.02317
.02422
.02539
.02668
.02806

.02095
.02191
.02299
.02419
.02547

77
77
77
77
77

7
8
9
10
11

.22935
.23429
.23936
.24455
.24984

.20189
.20663
.21149
.21649
.22160

.17794
.18246
.18711
.19189
.19679

.15704
.16133
.16575
.17031
.17498

.13880
.14285
.14704
.15136
.15581

.12286
.12667
.13062
.13471
.13892

.10891
.11249
.11621
.12007
.12405

.09670
.10006
.10355
.10718
.11094

.08601
.08915
.09242
.09583
.09936

.07662
.07956
.08262
.08582
.08914

.06839
.07113
.07399
.07699
.08011

.06115
.06370
.06638
.06919
.07211

.05478
.05716
.05966
.06229
.06503

.04917
.05139
.05372
.05618
.05874

.04422
.04629
.04847
.05076
.05317

.03985
.04177
.04381
.04596
.04821

.03599
.03778
.03968
.04169
.04380

.03257
.03424
.03601
.03789
.03987

.02953
.03109
.03275
.03451
.03636

.02684
.02829
.02984
.03149
.03323

77
77
77
77
77

12
13
14
15
16

.25525
.26073
.26627
.27184
.27744

.22682
.23213
.23750
.24290
.24834

.20181
.20692
.21208
.21730
.22254

.17978
.18468
.18963
.19462
.19966

.16037
.16504
.16977
.17454
.17936

.14326
.14769
.15219
.15673
.16132

.12815
.13235
.13662
.14093
.14529

.11481
.11878
.12282
.12690
.13103

.10302
.10677
.11058
.11443
.11833

.09258
.09611
.09971
.10335
.10702

.08334
.08666
.09005
.09347
.09694

.07515
.07827
.08145
.08468
.08794

.06788
.07081
.07380
.07684
.07990

.06142
.06418
.06699
.06983
.07271

.05568
.05827
.06090
.06358
.06628

.05056
.05300
.05547
.05798
.06052

.04601
.04829
.05062
.05297
.05535

.04194
.04409
.04627
.04848
.05071

.03831
.04032
.04237
.04444
.04654

.03506
.03695
.03888
.04082
.04278

77
77
77
77
77

17
18
19
20
21

.28308
.28879
.29458
.30048
.30649

.25382
.25937
.26502
.27078
.27667

.22784
.23321
.23868
.24427
.24999

.20476
.20992
.21519
.22059
.22612

.18423
.18918
.19423
.19942
.20474

.16597
.17069
.17552
.18048
.18559

.14970
.15420
.15880
.16354
.16842

.13521
.13948
.14385
.14836
.15301

.12229
.12633
.13047
.13476
.13918

.11076
.11457
.11850
.12255
.12675

.10046
.10406
.10776
.11160
.11558

.09126
.09464
.09814
.10176
.10553

.08302
.08620
.08950
.09291
.09647

.07564
.07864
.08173
.08495
.08831

.06903
.07184
.07475
.07778
.08095

.06309
.06573
.06847
.07132
.07430

.05777
.06024
.06281
.06549
.06830

.05297
.05529
.05770
.06022
.06287

.04866
.05084
.05310
.05546
.05795

.04477
.04681
.04893
.05116
.05349

77
77
77
77
77

22
23
24
25
26

.31261
.31886
.32523
.33173
.33837

.28266
.28879
.29506
.30147
.30803

.25583
.26181
.26794
.27422
.28065

.23178
.23758
.24354
.24965
.25592

.21020
.21581
.22157
.22750
.23359

.19083
.19623
.20178
.20751
.21341

.17344
.17861
.18395
.18947
.19515

.15781
.16276
.16787
.17317
.17864

.14375
.14847
.15336
.15843
.16368

.13109
.13559
.14026
.14510
.15013

.11970
.12397
.12841
.13304
.13784

.10943
.11348
.11771
.12211
.12669

.10016
.10401
.10802
.11220
.11657

.09180
.09544
.09924
.10322
.10737

.08424
.08769
.09129
.09506
.09901

.07741
.08067
.08408
.08765
.09141

.07123
.07430
.07753
.08092
.08448

.06563
.06853
.07158
.07479
.07817

.06055
.06329
.06617
.06921
.07241

.05594
.05852
.06125
.06412
.06716

77
77
77
77
77

27
28
29
30
31

.34515
.35206
.35910
.36626
.37354

.31474
.32158
.32857
.33569
.34294

.28724
.29398
.30087
.30791
.31509

.26237
.26897
.27574
.28265
.28972

.23987
.24631
.25291
.25967
.26660

.21949
.22574
.23217
.23876
.24552

.20103
.20708
.21331
.21971
.22629

.18430
.19014
.19616
.20236
.20874

.16912
.17475
.18055
.18654
.19271

.15535
.16075
.16634
.17211
.17807

.14284
.14802
.15339
.15894
.16468

.13147
.13643
.14158
.14691
.15243

.12113
.12587
.13080
.13592
.14122

.11172
.11625
.12097
.12587
.13096

.10315
.10747
.11198
.11667
.12155

.09535
.09946
.10377
.10825
.11292

.08823
.09215
.09625
.10053
.10500

.08173
.08546
.08937
.09346
.09773

.07579
.07934
.08307
.08697
.09104

.07037
.07374
.07729
.08101
.08490

77
77
77
77
77

32
33
34
35
36

.38094
.38847
.39612
.40390
.41181

.35033
.35785
.36551
.37332
.38126

.32241
.32988
.33750
.34528
.35321

.29694
.30432
.31186
.31957
.32743

.27368
.28094
.28837
.29597
.30375

.25245
.25955
.26684
.27431
.28196

.23304
.23998
.24710
.25442
.26192

.21530
.22205
.22899
.23614
.24347

.19907
.20562
.21237
.21933
.22649

.18421
.19056
.19711
.20387
.21084

.17061
.17675
.18309
.18964
.19641

.15815
.16407
.17020
.17654
.18310

.14672
.15243
.15834
.16447
.17083

.13624
.14173
.14743
.15335
.15949

.12662
.13189
.13738
.14309
.14902

.11778
.12285
.12812
.13362
.13934

.10965
.11452
.11958
.12488
.13039

.10218
.10684
.11171
.11680
.12210

.09531
.09977
.10444
.10933
.11443

.08898
.09325
.09773
.10242
.10733

77
77
77
77
77

37
38
39
40
41

.41983
.42798
.43625
.44464
.45315

.38933
.39755
.40590
.41438
.42301

.36128
.36951
.37788
.38641
.39509

.33546
.34366
.35201
.36053
.36922

.31169
.31982
.32811
.33659
.34524

.28979
.29782
.30602
.31442
.32301

.26962
.27751
.28560
.29389
.30238

.25101
.25876
.26670
.27486
.28323

.23385
.24143
.24922
.25722
.26545

.21801
.22541
.23303
.24087
.24894

.20339
.21060
.21803
.22569
.23360

.18988
.19689
.20413
.21161
.21933

.17740
.18421
.19125
.19853
.20606

.16585
.17245
.17929
.18637
.19371

.15517
.16156
.16820
.17508
.18221

.14528
.15147
.15789
.16457
.17150

.13612
.14210
.14832
.15479
.16152

.12764
.13341
.13942
.14569
.15222

.11977
.12534
.13115
.13721
.14354

.11246
.11784
.12345
.12931
.13544

77
77
77
77
77

42
43
44
45
46

.46178
.47051
.47933
.48823
.49720

.43176
.44063
.44962
.45869
.46785

.40391
.41287
.42196
.43115
.44043

.37807
.38706
.39620
.40545
.41482

.35407
.36306
.37220
.38148
.39088

.33178
.34072
.34984
.35910
.36850

.31106
.31994
.32899
.33820
.34756

.29181
.30058
.30955
.31868
.32798

.27390
.28255
.29141
.30044
.30965

.25724
.26575
.27447
.28339
.29248

.24173
.25009
.25866
.26744
.27641

.22729
.23548
.24390
.25252
.26134

.21383
.22185
.23009
.23855
.24722

.20129
.20912
.21719
.22548
.23398

.18960
.19724
.20512
.21323
.22156

.17869
.18614
.19383
.20175
.20990

.16851
.17576
.18326
.19099
.19895

.15901
.16606
.17336
.18090
.18867

.15013
.15698
.16408
.17143
.17901

.14183
.14848
.15539
.16254
.16993

79

Section 2

Table U(2) - Based on Life Table 90CM

Ages

Adjusted Payout Rate

O

Y

2.2%

2.4%

2.6%

2.8%

3.0%

3.2%

3.4%

3.6%

3.8%

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

5.8%

6.0%

77
77
77
77
77

47
48
49
50
51

.50622
.51528
.52438
.53352
.54267

.47707
.48635
.49568
.50506
.51447

.44980
.45923
.46874
.47831
.48792

.42427
.43382
.44345
.45315
.46291

.40038
.40999
.41970
.42949
.43936

.37801
.38765
.39738
.40723
.41716

.35706
.36668
.37642
.38628
.39624

.33742
.34700
.35671
.36655
.37651

.31901
.32852
.33818
.34797
.35790

.30174
.31117
.32074
.33048
.34035

.28555
.29486
.30434
.31398
.32378

.27035
.27954
.28890
.29844
.30814

.25608
.26513
.27436
.28378
.29337

.24268
.25158
.26067
.26995
.27942

.23009
.23883
.24777
.25691
.26623

.21826
.22683
.23560
.24459
.25377

.20713
.21553
.22414
.23296
.24199

.19667
.20489
.21332
.22197
.23084

.18682
.19486
.20311
.21160
.22029

.17755
.18540
.19348
.20178
.21031

77
77
77
77
77

52
53
54
55
56

.55183
.56097
.57009
.57918
.58823

.52390
.53332
.54274
.55213
.56149

.49756
.50721
.51686
.52651
.53613

.47272
.48254
.49238
.50223
.51206

.44928
.45924
.46922
.47922
.48922

.42716
.43720
.44729
.45741
.46754

.40627
.41638
.42653
.43672
.44695

.38655
.39668
.40687
.41711
.42739

.36793
.37805
.38824
.39850
.40881

.35033
.36042
.37059
.38084
.39116

.33370
.34373
.35386
.36408
.37438

.31797
.32793
.33800
.34816
.35842

.30310
.31297
.32295
.33305
.34325

.28903
.29879
.30868
.31870
.32882

.27572
.28536
.29514
.30506
.31509

.26312
.27263
.28229
.29209
.30203

.25119
.26056
.27009
.27977
.28959

.23989
.24911
.25850
.26805
.27775

.22918
.23825
.24749
.25690
.26647

.21903
.22794
.23703
.24630
.25572

77
77
77
77
77

57
58
59
60
61

.59722
.60614
.61496
.62368
.63229

.57081
.58007
.58923
.59830
.60726

.54572
.55526
.56471
.57408
.58335

.52188
.53165
.54135
.55096
.56050

.49922
.50918
.51908
.52891
.53866

.47767
.48779
.49785
.50785
.51778

.45719
.46742
.47760
.48774
.49782

.43770
.44801
.45830
.46854
.47874

.41917
.42953
.43988
.45020
.46049

.40153
.41192
.42231
.43268
.44303

.38474
.39514
.40554
.41594
.42632

.36876
.37914
.38954
.39994
.41034

.35354
.36388
.37426
.38464
.39504

.33904
.34933
.35966
.37002
.38040

.32524
.33546
.34573
.35604
.36638

.31208
.32222
.33241
.34266
.35295

.29954
.30958
.31969
.32986
.34009

.28758
.29752
.30754
.31762
.32777

.27618
.28600
.29591
.30590
.31596

.26530
.27500
.28480
.29468
.30465

77
77
77
77
77

62
63
64
65
66

.64080
.64919
.65745
.66557
.67354

.61613
.62488
.63352
.64201
.65036

.59253
.60160
.61056
.61939
.62807

.56994
.57930
.58854
.59766
.60664

.54834
.55793
.56742
.57679
.58603

.52765
.53745
.54715
.55674
.56621

.50785
.51782
.52770
.53748
.54715

.48890
.49900
.50903
.51897
.52880

.47075
.48096
.49111
.50118
.51116

.45336
.46366
.47391
.48408
.49417

.43671
.44707
.45738
.46764
.47783

.42075
.43115
.44152
.45184
.46210

.40546
.41588
.42628
.43664
.44695

.39080
.40123
.41164
.42202
.43237

.37676
.38716
.39757
.40796
.41833

.36329
.37367
.38406
.39444
.40481

.35037
.36071
.37106
.38143
.39179

.33799
.34827
.35858
.36890
.37924

.32611
.33632
.34657
.35685
.36715

.31471
.32484
.33503
.34525
.35551

77
77
77
77
77

67
68
69
70
71

.68136
.68901
.69647
.70371
.71071

.65856
.66659
.67443
.68205
.68943

.63661
.64499
.65317
.66114
.66885

.61549
.62417
.63266
.64094
.64896

.59515
.60410
.61287
.62143
.62973

.57556
.58476
.59378
.60258
.61114

.55670
.56611
.57535
.58437
.59316

.53854
.54813
.55756
.56678
.57577

.52104
.53079
.54039
.54978
.55895

.50418
.51407
.52381
.53336
.54268

.48794
.49795
.50781
.51749
.52695

.47229
.48239
.49236
.50215
.51172

.45721
.46738
.47743
.48732
.49700

.44268
.45291
.46302
.47298
.48275

.42867
.43894
.44910
.45912
.46896

.41516
.42545
.43566
.44572
.45561

.40214
.41244
.42267
.43277
.44269

.38958
.39988
.41012
.42023
.43019

.37747
.38776
.39799
.40812
.41809

.36579
.37606
.38627
.39639
.40637

77
77
77
77
77

72
73
74
75
76

.71747
.72396
.73020
.73620
.74194

.69655
.70341
.71000
.71634
.72243

.67631
.68350
.69042
.69708
.70349

.65673
.66422
.67144
.67840
.68510

.63778
.64554
.65304
.66028
.66724

.61943
.62746
.63521
.64269
.64991

.60168
.60993
.61791
.62563
.63307

.58450
.59295
.60114
.60907
.61673

.56786
.57651
.58488
.59300
.60085

.55176
.56057
.56912
.57741
.58544

.53617
.54512
.55383
.56227
.57046

.52107
.53016
.53899
.54758
.55592

.50645
.51565
.52461
.53332
.54179

.49229
.50159
.51065
.51948
.52806

.47858
.48796
.49712
.50604
.51473

.46529
.47475
.48398
.49299
.50177

.45243
.46194
.47124
.48032
.48919

.43996
.44952
.45888
.46802
.47695

.42789
.43748
.44688
.45608
.46507

.41619
.42580
.43523
.44447
.45352

77
78
78
78
78

77
0
1
2
3

.74744
.20386
.20245
.20650
.21079

.72826
.17805
.17630
.18012
.18418

.70962
.15582
.15376
.15733
.16115

.69152
.13665
.13430
.13762
.14121

.67393
.12011
.11749
.12058
.12392

.65684
.10583
.10296
.10581
.10892

.64024
.09348
.09039
.09302
.09590

.62410
.08279
.07950
.08191
.08458

.60842
.07352
.07006
.07227
.07473

.59319
.06548
.06186
.06388
.06615

.57837
.05849
.05474
.05658
.05867

.56398
.05241
.04855
.05022
.05214

.54999
.04711
.04315
.04468
.04644

.53638
.04249
.03844
.03983
.04144

.52316
.03844
.03433
.03559
.03707

.51030
.03490
.03073
.03187
.03323

.49780
.03179
.02758
.02861
.02986

.48565
.02906
.02482
.02575
.02689

.47383
.02666
.02239
.02323
.02427

.46233
.02453
.02025
.02101
.02197

78
78
78
78
78

4
5
6
7
8

.21525
.21985
.22456
.22940
.23435

.18842
.19280
.19731
.20194
.20669

.16516
.16931
.17359
.17800
.18252

.14497
.14889
.15293
.15710
.16140

.12744
.13112
.13493
.13886
.14292

.11221
.11565
.11922
.12292
.12674

.09896
.10217
.10551
.10898
.11257

.08742
.09041
.09352
.09677
.10014

.07736
.08014
.08304
.08608
.08922

.06859
.07117
.07387
.07670
.07964

.06092
.06331
.06583
.06846
.07121

.05422
.05644
.05877
.06122
.06378

.04835
.05041
.05257
.05485
.05724

.04321
.04511
.04712
.04924
.05147

.03870
.04046
.04232
.04429
.04637

.03473
.03636
.03809
.03993
.04186

.03124
.03275
.03436
.03606
.03786

.02817
.02956
.03105
.03264
.03432

.02545
.02675
.02813
.02961
.03118

.02305
.02425
.02554
.02692
.02838

78
78
78
78
78

9
10
11
12
13

.23942
.24462
.24992
.25533
.26083

.21156
.21656
.22168
.22691
.23223

.18718
.19197
.19688
.20191
.20702

.16582
.17039
.17508
.17988
.18479

.14711
.15144
.15590
.16048
.16515

.13070
.13480
.13902
.14337
.14781

.11629
.12016
.12415
.12827
.13248

.10364
.10727
.11104
.11493
.11891

.09251
.09593
.09947
.10313
.10689

.08271
.08592
.08925
.09270
.09625

.07408
.07709
.08022
.08346
.08680