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Uniform Distribution Table

Uniform Distribution Table
This table is the new life expectancy table to be used by all IRA owners to calculate required minimum distributions (unless your beneficiary is your spouse who is more than 10 years younger than you AND is the sole beneficiary). 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. This table is not used by IRA beneficiaries to compute required distributions on their inherited IRAs.
Age of IRA Owner or Plan Participant	Life Expectancy (in years)
70	27.4
71	26.5
72	25.6
73	24.7
74	23.8
75	22.9
76	22.0
77	21.2
78	20.3
79	19.5
80	18.7
81	17.9
82	17.1
83	16.3
84	15.5
85	14.8
86	14.1
87	13.4
88	12.7
89	12.0
90	11.4
91	10.8
92	10.2
93	9.6
94	9.1
95	8.6
96	8.1
97	7.6
98	7.1
99	6.7
100	6.3
101	5.9
102	5.5
103	5.2
104	4.9
105	4.5
106	4.2
107	3.9
108	3.7
109	3.4
110	3.1
111	2.9
112	2.6
113	2.4
114	2.1
115 and older	1.9
To use this table: First find the age you will be on December 31 of the current year. Then note the Life Expectancy in years. Then divide the prior year-end balance of your IRA account by the life expectancy. The result is the Required Minimum Distribution dollar amount you will need to remove from your IRA for the current year. For example, if you were going to be 82 on December 31 of the current year, your life expectancy is 17.1 years. If the balance in your IRA as of December 31 of the prior year was $235,000 divide that amount by 17.1. The result, $12,742.69 is your Required Minimum Distribution for the current year.

NOTE: ALL information contained in this site is for illustration purposes only, and by NO means should be considered individual tax or legal advice under any circumstances whatsoever!

Lynn R. Siewert AIMC
Pension Consultant | Branch Manager
CA Insurance License #00B00579
2005 E. Evergreen Blvd
Vancouver, WA 98661
Ph: 360-750-9626

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