Appendix:
Life Expectancy Tables

Table I
Single Life Expectancy Tables (For Use by Beneficiaries)

Table II
Joint Life and Last Survivor Expectancy Table (See IRS Publication 590)

Table III
Uniform Lifetime Table (For Use by Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)