SECTION 3. EFFECTIVE DATE AND
Internal Revenue Bulletin 2002-42 · 2026-10-03 edition · updated 2026-10-04 · United States
TRANSITIONAL RULES
The guidance in this revenue ruling replaces the guidance in Q&A–12 of Notice 89–25 for any series of payments commencing on or after January 1, 2003, and may be used for distributions commencing in 2002. If a series of payments commenced in a year prior to 2003 that satisfied § 72(t)(2)(A)(iv), the method of calculating the payments in the series is permitted to be changed at any time to the required minimum distribution method de
October 21, 2002 711 2002–42 I.R.B.
Appendix A Uniform Lifetime Table
Taxpayer’s Age Life Taxpayer’s Age Life Expectancy Expectancy
10 86.2 63 33.9 11 85.2 64 33.0 12 84.2 65 32.0 13 83.2 66 31.1 14 82.2 67 30.2 15 81.2 68 29.2 16 80.2 69 28.3 17 79.2 70 27.4 18 78.2 71 26.5 19 77.3 72 25.6 20 76.3 73 24.7 21 75.3 74 23.8 22 74.3 75 22.9 23 73.3 76 22.0 24 72.3 77 21.2 25 71.3 78 20.3 26 70.3 79 19.5 27 69.3 80 18.7 28 68.3 81 17.9 29 67.3 82 17.1 30 66.3 83 16.3 31 65.3 84 15.5 32 64.3 85 14.8 33 63.3 86 14.1 34 62.3 87 13.4 35 61.4 88 12.7 36 60.4 89 12.0 37 59.4 90 11.4 38 58.4 91 10.8 39 57.4 92 10.2 40 56.4 93 9.6 41 55.4 94 9.1 42 54.4 95 8.6 43 53.4 96 8.1 44 52.4 97 7.6 45 51.5 98 7.1 46 50.5 99 6.7 47 49.5 100 6.3 48 48.5 101 5.9 49 47.5 102 5.5 50 46.5 103 5.2 51 45.5 104 4.9 52 44.6 105 4.5 53 43.6 106 4.2 54 42.6 107 3.9 55 41.6 108 3.7 56 40.7 109 3.4 57 39.7 110 3.1 58 38.7 111 2.9 59 37.8 112 2.6 60 36.8 113 2.4 61 35.8 114 2.1 62 34.9 115 1.9
2002–42 I.R.B. 712 October 21, 2002
Appendix B Mortality Table Used to Formulate the Single Life Table in § 1.401(a)(9)–9, Q&A–1
age qx lx age qx lx 0 0.001982 1000000 58 0.004736 941078 1 0.000802 998018 59 0.005101 936621 2 0.000433 997218 60 0.005509 931843 3 0.000337 996786 61 0.005975 926709 4 0.000284 996450 62 0.006512 921172 5 0.000248 996167 63 0.007137 915173 6 0.000221 995920 64 0.007854 908641 7 0.000201 995700 65 0.008670 901505 8 0.000222 995500 66 0.009591 893689 9 0.000241 995279 67 0.010620 885118 10 0.000259 995039 68 0.011778 875718 11 0.000277 994781 69 0.013072 865404 12 0.000292 994505 70 0.014519 854091 13 0.000306 994215 71 0.016139 841690 14 0.000318 993911 72 0.017950 828106 15 0.000331 993595 73 0.019958 813241 16 0.000344 993266 74 0.022198 797010 17 0.000359 992924 75 0.024699 779318 18 0.000375 992568 76 0.027484 760070 19 0.000392 992196 77 0.030582 739180 20 0.000411 991807 78 0.034010 716574 21 0.000432 991399 79 0.037807 692203 22 0.000454 990971 80 0.042010 666033 23 0.000476 990521 81 0.046652 638053 24 0.000501 990050 82 0.051766 608287 25 0.000524 989554 83 0.057392 576798 26 0.000547 989035 84 0.063583 543694 27 0.000567 988494 85 0.070397 509124 28 0.000584 987934 86 0.077892 473283 29 0.000598 987357 87 0.086124 436418 30 0.000608 986767 88 0.095238 398832 31 0.000615 986167 89 0.105068 360848 32 0.000619 985561 90 0.115518 322934 33 0.000622 984951 91 0.126487 285629 34 0.000625 984338 92 0.137876 249501 35 0.000629 983723 93 0.149419 215101 36 0.000636 983104 94 0.161176 182961 37 0.000657 982479 95 0.173067 153472 38 0.000696 981834 96 0.185008 126911 39 0.000749 981151 97 0.196920 103431 40 0.000818 980416 98 0.210337 83063.4 41 0.000904 979614 99 0.224861 65592.1 42 0.001007 978728 100 0.241017 50843.0 43 0.00113 977742 101 0.259334 38589.0 44 0.00127 976637 102 0.280356 28581.6 45 0.001426 975397 103 0.303142 20568.6 46 0.001597 974006 104 0.329482 14333.4 47 0.001783 972451 105 0.359886 9610.80 48 0.001979 970717 106 0.394865 6152.01 49 0.002187 968796 107 0.434933 3722.80 50 0.002409 966677 108 0.480599 2103.63 51 0.002646 964348 109 0.532376 1092.63 52 0.002896 961796 110 0.590774 510.940 53 0.003167 959011 111 0.656307 209.090 54 0.003453 955974 112 0.729484 71.8628 55 0.003754 952673 113 0.810817 19.4400 56 0.004069 949097 114 0.900819 3.67772 57 0.004398 945235 115 1.000000 0.364760
October 21, 2002 713 2002–42 I.R.B.
Section 103(c).—Definition. Interest on State and Local Bonds
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 105(e).—Amounts Received Under Accident and Health Plans
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 117(b)(2)(A).— Qualified Scholarships
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 164.—Taxes
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 170.—Charitable, etc., Contributions and Gifts
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 403(b)(1)(A)(ii).— Taxation of Employee Annu- ities —Taxability of Benefi- ciary Under Annuity Purchased by Section 501(c)(3) Organization or Public School
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 454(b)(2).—Obliga- tions Issued at Discount — Short-Term Obligations Issued on Discount Basis
For what purposes are Indial tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 511(a)(2)(B).— Imposition of Tax on Unre- lated Business Income of Charitable, etc., Organiza- tions — Organizations Subject to Tax
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 2055.—Transfers for Public, Charitable, and Reli- gious Uses
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 2106(a)(2).—Taxable Estate — Transfers for Public, Charitable, and Religious Uses
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 2522.—Charitable and Similar Gifts
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4041(g).—Retail Ex- cise Taxes — Special Fuels — Other Exceptions
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4216.—Definition of Price
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4253(i).—Exemptions
— State and Local Govern- mental Exemption
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4483(a).— Exemptions
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4911.—Tax on Ex- cess Expenditures to Influ- ence Legislation
For what purposes are Indial tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4940(c).—Excise Tax Based on Investment Income
— Net Investment Income Defined
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4941(d).—Taxes on Self-Dealing
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4942(f).—Taxes on Failure to Distribute Income
— Adjusted Net Income
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4945(f).—Taxes on Taxable Expenditures — Non- partisan Activities Carried on by Certain Organizations
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
Section 4946(c).—Definitions and Special Rules — Govern- ment Official
For what purposes are Indian tribal governments treated as states? See Rev. Proc. 2002–64, page 717.
2002–42 I.R.B. 714 October 21, 2002
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