Appendix A. The “Uniform Lifetime Table”

For calculating lifetime required distributions[1]

Table A-1. Table for Determining the Divisor

Age

Divisor

Age

Divisor

Age

Divisor

70

27.4

86

14.1

102

5.5

71

26.5

87

13.4

103

5.2

72

25.6

88

12.7

104

4.9

73

24.7

89

12.0

105

4.5

74

23.8

90

11.4

106

4.2

75

22.9

91

10.8

107

3.9

76

22.0

92

10.2

108

3.7

77

21.2

93

9.6

109

3.4

78

20.3

94

9.1

110

3.1

79

19.5

95

8.6

111

2.9

80

18.7

96

8.1

112

2.6

81

17.9

97

7.6

113

2.4

82

17.1

98

7.1

114

2.1

83

16.3

99

6.7

115+

1.9

84

15.5

100

6.3

  

85

14.8

101

5.9

  

As an example, if you have $300,000 in your IRA at age 70 you must take a distribution no less than $300,000 ÷ 27.4, which equals $10,549.

Single Life Expectancy Table for Inherited IRAs[2]

For use by designated beneficiaries, this is the single life expectancy table based on the beneficiaries age in the year after ...

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