REQUIRED MINIMUM DISTRIBUTIONS

FROM INDIVIDUAL RETIREMENT ACCOUNTS AND RETIREMENT PLANS

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.

 Uniform Lifetime Table