If the amount on         Single Life Table in §1.401(a)(9)-9, A-1 5.60%
Form 1040, line   Enter on   of the Years Annuity Income Interest Remainder
41, is: But not Form 1040,   amount Age Dist. Period 1 0.947 0.05303 0.94697
Over— over— line 42   over— 2 1.8437 0.103248 0.896752
$0 $6,000   10% $0 38 45.6 3 2.6929 0.150803 0.849197
6,000 27,950 $600.00 15% 6,000 39 44.6 4 3.4971 0.195837 0.804163
27,950 67,700 3,892.50 27% 27,950 40 43.6 5 4.2586 0.238482 0.761518
67,700 141,250 14,625.00 30% 67,700 41 42.7 6 4.9797 0.278865 0.721135
141,250 307,050 36,690.00 35% 141,250 42 41.7 7 5.6626 0.317107 0.682893
307,050   94,720.00 38.60% 307,050 43 40.7 8 6.3093 0.353321 0.646679
44 39.8 9 6.9217 0.387615 0.612385
45 38.8 10 7.5016 0.42009 0.57991
 UNIFORM LIFETIME TABLE   SINGLE 46 37.9 11 8.0508 0.450843 0.549157
 Age of employee    Distribution period   47 37 12 8.5708 0.479965 0.520035
70 27.4 48 36 13 9.0633 0.507542 0.492458
71 26.5 49 35.1 14 9.5296 0.533657 0.466343
72 25.6 50 34.2 15 9.9712 0.558388 0.441612
73 24.7 51 33.3 16 10.3894 0.581806 0.418194
74 23.8 52 32.3 17 10.7854 0.603983 0.396017
75 22.9 53 31.4 18 11.1604 0.624984 0.375016
76 22 54 30.5 19 11.5156 0.644871 0.355129
77 21.2 55 29.6 20 11.8519 0.663704 0.336296
78 20.3 56 28.7 21 12.1703 0.681538 0.318462
79 19.5 57 27.9 22 12.4719 0.698426 0.301574
80 18.7 58 27 23 12.7575 0.714419 0.285581
81 17.9 59 26.1 24 13.0279 0.729563 0.270437
82 17.1 60 25.2 25 13.284 0.743904 0.256096
83 16.3 JOINT 26 13.5265 0.757485 0.242515
84 15.5  Ages   44 45 46 47 48 49 27 13.7562 0.770346 0.229654
85 14.8 68 40.5 39.6 38.7 38 37 36.2 28 13.9737 0.782525 0.217475
86 14.1 69 40.4 39.5 38.6 38 36.9 36 29 14.1796 0.794057 0.205943
87 13.4 70 40.3 39.4 38.6 38 36.8 35.9 30 14.3746 0.804979 0.195021
88 12.7 71 40.3 39.4 38.5 38 36.7 35.9 31 14.5593 0.815321 0.184679
89 12 72 40.2 39.3 38.4 38 36.6 35.8 32 14.7342 0.825114 0.174886
90 11.4 73 40.2 39.3 38.4 38 36.6 35.7 33 14.8998 0.834388 0.165612
91 10.8 74 40.1 39.2 38.3 37 36.5 35.6 34 15.0566 0.843171 0.156829
92 10.2 75 40.1 39.2 38.3 37 36.5 35.6 35 15.2051 0.851488 0.148512
93 9.6 76 40.1 39.1 38.2 37 36.4 35.5 36 15.3458 0.859363 0.140637
94 9.1 77 40 39.1 38.2 37 36.4 35.5 37 15.479 0.866821 0.133179
95 8.6 78 40 39.1 38.2 37 36.3 35.4 38 15.6051 0.873884 0.126116
96 8.1 39 15.7245 0.880572 0.119428
40 15.8376 0.886905 0.113095
41 15.9447 0.892902 0.107098
42 16.0461 0.898582 0.101418
43 16.1421 0.90396 0.09604
44 16.2331 0.909053 0.090947
45 16.3192 0.913876 0.086124
46 16.4008 0.918443 0.081557
47 16.478 0.922768 0.077232
48 16.5511 0.926864 0.073136
49 16.6204 0.930742 0.069258
50 16.686 0.934415 0.065585
51 16.7481 0.937893 0.062107
52 16.8069 0.941187 0.058813
53 16.8626 0.944305 0.055695
54 16.9153 0.947259 0.052741
55 16.9653 0.950056 0.049944
56 17.0126 0.952704 0.047296
57 17.0574 0.955213 0.044787
58 17.0998 0.957588 0.042412
59 17.1399 0.959837 0.040163
60 17.178 0.961967 0.038033