Life Expectancy Tables
The Life Expectancy Tables are.
the unisex U.S. Internal Revenue Service (IRS) actuarial tables used for annuity contracts after June 30, 1986 (Tables V-VIII). Prior male-female tables (Tables I-IV) are used when the entire investment in an annuity occurred before July 1, 1986. Life expectancies are generally longer under the unisex tables. See U.S. Internal Revenue Service (IRS) Publication 939; Reg. § 1.72-6(d).
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