TMFPixy thanks for your reply.But the table you suggest can be used only "if you have a beneficiary other than your spouse who is 10 or more years younger than you".In my case my wife is the beneficiary and she is not more than 10 years younger.So I have been using TABLE II (Joint Life and Last Survivor Expectancy)It gives the age of the account holder on a vertical line at the left and the age of the spouse horizontally at the top. You find the intersection for the respective ages and that gives you the denominator. Regards.
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