Section 1.72 Table

This IRS table is used to value various components of annuity interests and, in particular, the exclusion ratio for the recovery of cost basis in an annuity contract. This table is a "select" mortality table; it takes into account the fact that it is valuing lives that are self-selected for their potential longevity. It is based on 1983 life expectancies. This mortality table is used to calculate life expectancy for Minimum Distributions calculations.