Probate & Property Magazine

Option 1:

                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    Option 1:
                
                
                
                
                
                
   
                
                
                
                
                
                
              
                  
                  
                  
                  
                  
                  
    Distribute the account over Bill's and Mary's life
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
                                  expectancies, with recalculation of both life expectancies.
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    1.
                
                
                
                
                
                
   
                
                
                
                
                
                
  If Mary is the surviving spouse, she can roll over the IRA.
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    2.
                
                
                
                
                
                
   
                
                
                
                
                
                
  Calculating the MRDs using the joint life expectancies of Bill and Mary,
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    with full recalculation, results in the smallest required distributions
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    while both spouses are alive.
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
                        
                    
                    
                    
                    
                    
      3.
                  
                  
                  
                  
                  
                  
     If Mary predeceases Bill, her life expectancy is reduced to zero in the
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    year following death. MRDs are thereafter calculated based solely on Bill's
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    life expectancy (as if he did not have a designated beneficiary). When
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    Bill dies, 100% of the account must be distributed and taken into income.
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    This is the pitfall of recalculation.
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
    (see number references on chart below)
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
     Bill's Birth Date:                                    08/01/1928
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
     Beneficiary Type:                                  Bill's spouse, Mary
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
     Mary's Birth Date:                                 05/22/1934
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
     First Distribution Calendar Year:             1999
                
                
                
                
                
                
  
              
              
              
              
              
              
                
                
                
                
                
                
                    
                  
                  
                  
                  
                  
     Required Beginning Date:                      04/01/2000
                
                
                
                
                
                
  
              
              
              
              
              
              
                      
                      
                      
                      
                      
                      
        Year
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        Owner
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
                                
                        
                        
                        
                        
                        
          Age
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        Beneficiary
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
                                
                        
                        
                        
                        
                        
          Age
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        Both
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
                                
                        
                        
                        
                        
                        
          Alive
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        Owner
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
                                
                        
                        
                        
                        
                        
          Deceased
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        Beneficiary
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
                                
                        
                        
                        
                        
                        
          Deceased
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        Both
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
                                
                        
                        
                        
                        
                        
          Deceased
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        1999
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        71
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        65
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        4.385965%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        N/A 
                        
                        
                        
                        
                        
                        
          ¬
                        
                        
                        
                        
                        
                        
                                    
                          
                          
                          
                          
                          
                                        
                            
                            
                            
                            
                            
              1.
                          
                          
                          
                          
                          
                          
            
                        
                        
                        
                        
                        
                        
          
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.535948%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        N/A
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2000
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        72
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        66
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        4.566210%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.208333%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.849315%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2001
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        73
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        67
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        4.761905%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.434783%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        7.194244%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2002
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        74
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        68
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        4.950495% 
                        
                        
                        
                        
                        
                        
          ¬
                        
                        
                        
                        
                        
                        
                                    
                          
                          
                          
                          
                          
                                        
                            
                            
                            
                            
                            
              2.
                          
                          
                          
                          
                          
                          
            
                        
                        
                        
                        
                        
                        
          
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.681818%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        7.575758%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2003
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        75
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        69
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.181347%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.952381%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2004
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        76
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        70
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.405406%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.250000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.403361%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2005
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        77
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        71
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.649717%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.535948%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.928572% 
                        
                        
                        
                        
                        
                        
          ¬
                        
                        
                        
                        
                        
                        
                                    
                          
                          
                          
                          
                          
                                        
                            
                            
                            
                            
                            
              3.
                          
                          
                          
                          
                          
                          
            
                        
                        
                        
                        
                        
                        
           
                      
                      
                      
                      
                      
                      
        
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2006
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        78
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        72
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        5.917160%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.849315%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        9.433962%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2007
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        79
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        73
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.211180%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        7.194244%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        10.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2008
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        80
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        74
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.493506%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        7.575758%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        10.526316%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2009
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        81
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        75
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        6.849315%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        11.235955%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2010
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        82
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        76
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        7.194244%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.403361%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        11.904762%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2011
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        83
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        77
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        7.575758%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.928572%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        12.658228%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2012
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        84
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        78
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        9.433962%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        13.513514%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2013
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        85
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        79
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.474576%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        10.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        14.492754%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2014
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        86
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        80
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        8.928572%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        10.526316%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        15.384615%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2015
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        87
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        81
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        9.433962%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        11.235955%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        16.393442%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2016
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        88
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        82
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        10.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        11.904762%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        17.543859%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2017
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        89
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        83
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        10.638298%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        12.658228%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        18.867924%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2018
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        90
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        84
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        11.363636%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        13.513514%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        20.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2019
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        91
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        85
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        12.048193%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        14.492754%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        21.276596%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2020
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        92
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        86
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        12.820513%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        15.384615%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        22.727272%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2021
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        93
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        87
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        13.513514%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        16.393442%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        24.390244%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2022
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        94
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        88
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        14.492754%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        17.543859%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        25.641026%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2023
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        95
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        89
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        15.384615%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        18.867924%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        27.027027%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2024
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        96
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        90
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        16.393442%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        20.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        29.411764%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2025
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        97
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        91
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        17.241379%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        21.276596%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        31.250000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2026
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        98
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        92
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        18.518518%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        22.727272%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        33.333332%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2027
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        99
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        93
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        19.607843%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        24.390244%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        35.714287%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2028
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        94
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        20.833334%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        25.641026%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        37.037037%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2029
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        101
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        95
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        22.222221%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        27.027027%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        40.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2030
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        102
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        96
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        23.809525%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        29.411764%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        43.478260%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2031
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        103
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        97
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        25.641026%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        31.250000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        47.619049%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2032
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        104
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        98
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        27.027027%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        33.333332%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        52.631580%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2033
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        105
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        99
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        29.411764%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        35.714287%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        55.555557%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2034
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        106
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        32.258064%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        37.037037%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        62.500000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2035
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        107
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        101
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        34.482758%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        40.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        71.428574%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2036
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        108
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        102
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        37.037037%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        43.478260%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        76.923080%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2037
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        109
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        103
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        41.666668%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        47.619049%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        90.909088%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2038
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        110
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        104
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        45.454544%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        52.631580%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2039
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        111
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        105
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        50.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        55.555557%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2040
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        112
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        106
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        58.823528%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        62.500000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2041
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        113
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        107
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        66.666664%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        71.428574%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2042
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        114
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        108
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        76.923080%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        76.923080%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2043
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        115
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        109
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        90.909088%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        90.909088%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        2044
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        116
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        110
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        100.000000%
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        ------
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        ----
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        ----
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        ---------
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        --------
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        --------
                    
                    
                    
                    
                    
                    
      
                      
                      
                      
                      
                      
                      
        --------
                    
                    
                    
                    
                    
                    
      

 

 

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