| 19(1) | File No. 5-8400 |
| A. Humenuk | |
| (613) 957-2135 |
September 19, 1989
Dear Sirs:
Re: Life Expectancy Tables - Joint and Last Survivor
We are responding to your letter of July 24, 1989, wherein you request the appropriate life expectancy factor to use in the case of a joint life annuity payable on a last survivor basis in the following instances;
1) where the male and female are both 76 years of age; and
2) where the male is 55 years old and the female is 82 years old.
The factor to be used in the first instance is 14.5 and the factor in the second instance is 25.2.
We trust this is the information you require.
Yours truly,
for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch