- IRS Life Expectancy Tables
Uniform Lifetime Table 
- for use by participants
Joint Life and Last Survivor Table - for use by participants whose spouse is the sole primary beneficiary and whose spouse is more than 10 years younger than the participant
Single Life Expectancy Table - for use by beneficiaries
- for use by participantsJoint Life and Last Survivor Table
- for use by participants whose spouse is the sole primary beneficiary and whose spouse is more than 10 years younger than the participantSingle Life Expectancy Table
- for use by beneficiaries