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If the beneficiary is a DB , then the beneficiary can withdraw Plan assets over his or her life expectancy . Finally , he considers how the time factor could be added in order to improve the value of such models to the analysis of mortality trends.Correspondence : F. Romania are first reviewed , with a particular focus on identifying the sectors of the population that have experienced a decline in life expectancy in recent years and explaining its causes . Three , if an appreciated asset is used to fund the charitable gift annuity , capital gains tax liability may be spread out over your life expectancy . Examples of some of these assumptions are : the number of veterans and dependents receiving payments , discount rate , cost of living adjustments , and life expectancy . NOTE : The period life expectancy at a given age for 2002 represents the average number of years of life remaining if a group of persons at that age were to experience the mortality rates for 2002 over the course of their remaining life .