This table is the new life expectancy table to be used by all IRA owners to calculate lifetime distributions (unless your beneficiary is your spouse who is more than 10 years younger than you). In that case, you would not use this table, you would use the actual joint life expectancy of you and your spouse based on the regular joint life expectancy table.These Require Minimum Distributions are calculated and based on the previous years aggregate year end value of all IRA and Qualified accounts owned by the particular taxpayer and can be withdrawn from any one or any combination of their accounts so long as the required total dollar amount is withdrawn. The Uniform Distribution Table is not used by IRA beneficiaries to compute required distributions on their inherited IRAs.
Participant 70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
| (in years) 27.4
26.5
25.6
24.7
23.8
22.9
22.0
21.2
20.3
19.5
18.7
17.9
17.1
16.3
15.5
14.8
14.1
13.4
12.7
12.0
11.4
10.8
10.2
9.6
9.1
8.6
8.1
7.6
7.1
6.7
6.3
5.9
| 3.55%
3.77%
3.91%
4.05%
4.20%
4.37%
4.55%
4.72%
4.93%
5.13%
5.35%
5.59%
5.85%
6.13%
6.45%
6.76%
7.09%
7.49%
7.87%
8.33%
8.77%
9.26%
9.80%
10.42%
10.99%
11.63%
12.35%
13.16%
14.08%
14.93%
15.87%
16.95%
|
