Table I from IRS Publication 590 - June 2002 Supplement
See Link: http://www.irs.gov/pub/irs-pdf/p590supp.pdf
(Single Life Expectancy)
(For Use by Beneficiaries)
  Life   Life   Life   Life
Age Expectancy Age Expectancy Age Expectancy Age Expectancy
         
0 82.4 28 55.3 56 28.7 84 8.1
1 81.6 29 54.3 57 27.9 85 7.6
2 80.6 30 53.3 58 27.0 86 7.1
3 79.7 31 52.4 59 26.1 87 6.7
4 78.7 32 51.4 60 25.2 88 6.3
5 77.7 33 50.4 61 24.4 89 5.9
6 76.7 34 49.4 62 23.5 90 5.5
7 75.8 35 48.5 63 22.7 91 5.2
8 74.8 36 47.5 64 21.8 92 4.9
9 73.8 37 46.5 65 21.0 93 4.6
10 72.8 38 45.6 66 20.2 94 4.3
11 71.8 39 44.6 67 19.4 95 4.1
12 70.8 40 43.6 68 18.6 96 3.8
13 69.9 41 42.7 69 17.8 97 3.6
14 68.9 42 41.7 70 17.0 98 3.4
15 67.9 43 40.7 71 16.3 99 3.1
16 66.9 44 39.8 72 15.5 100 2.9
17 66.0 45 38.8 73 14.8 101 2.7
18 65.0 46 37.9 74 14.1 102 2.5
19 64.0 47 37.0 75 13.4 103 2.3
20 63.0 48 36.0 76 12.7 104 2.1
21 62.1 49 35.1 77 12.1 105 1.9
22 61.1 50 34.2 78 11.4 106 1.7
23 60.1 51 33.3 79 10.8 107 1.5
24 59.1 52 32.3 80 10.2 108 1.4
25 58.2 53 31.4 81 9.7 109 1.2
26 57.2 54 30.5 82 9.1 110 1.1
27 56.2 55 29.6 83 8.6 111 1.0
            and over