Full text
the individual is deemed to be the same age at the end of the year as the individual would have been if the individual were alive at the end of the year;
the individual is deemed to be the same age at the end of the year as the individual would have been if the individual were alive at the end of the year;
the individual is deemed to be the same age at the end of the year as the individual would have been if the individual were alive at the end of the year;