Required Minimum Distributions
Uniform Lifetime
Table
The following table, referred to as the Uniform Lifetime Table, is
used for determining the distribution period for lifetime distributions
to an employee in situations in which the employee's spouse is either
not the sole designated beneficiary or is the sole designated beneficiary
but is not more than 10 years younger than the employee. To compute
the required distribution, determine your age as of your birthday
in the current year, then divide the balance of your plan of as December
31st of the preceding year by the "Distribution period"
factor.
|
Age of Employee |
Distribution Period |
|
Age of Employee |
Distribution Period |
| 70 |
27.4 |
|
93 |
9.6 |
| 71 |
26.5 |
|
94 |
9.1 |
| 72 |
25.6 |
|
95 |
8.6 |
| 73 |
24.7 |
|
96 |
8.1 |
| 74 |
23.8 |
|
97 |
7.6 |
| 75 |
22.9 |
|
98 |
7.1 |
| 76 |
22.0 |
|
99 |
6.7 |
| 77 |
21.2 |
|
100 |
6.3 |
| 78 |
20.3 |
|
101 |
5.9 |
| 79 |
19.5 |
|
102 |
5.5 |
| 80 |
18.7 |
|
103 |
5.2 |
| 81 |
17.9 |
|
104 |
4.9 |
| 82 |
17.1 |
|
105 |
4.5 |
| 83 |
16.3 |
|
106 |
4.2 |
| 84 |
15.5 |
|
107 |
3.9 |
| 85 |
14.8 |
|
108 |
3.7 |
| 86 |
14.1 |
|
109 |
3.4 |
| 87 |
13.4 |
|
110 |
3.1 |
| 88 |
12.7 |
|
111 |
2.9 |
| 89 |
12.0 |
|
112 |
2.6 |
| 90 |
11.4 |
|
113 |
2.4 |
| 91 |
10.8 |
|
114 |
2.1 |
| 92 |
10.2 |
|
115+ |
1.9 |
|
