Life and Death Planning for Retirement Benefits

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Appendix A: Tables
1. Uniform Lifetime Table
Table for Determining Applicable Distribution Period (Divisor)
Age Distribution Period Age Distribution Period
70
71
72
73
74
27.4
26.5
25.6
24.7
23.8
93
94
95
96
97
9.6
9.1
8.6
8.1
7.6
75
76
77
78
79
22.9
22.0
21.2
20.3
19.5
98
99
100
101
102
7.1
6.7
6.3
5.9
5.5
80
81
82
83
84
18.7
17.9
17.1
16:3
15.5
103
104
105
106
107
5.2
4.9
4.5
4.2
3.9
85
86
87
88
89
14.8
14.1
13.4
12.7
12.0
108
109
110
111
112
3.7
3.4
3.1
2.9
2.6
90
91
92
11.4
10.8
10.2
113
114
115 and up
2.4
2.1
1.9
This table must be used by all taxpayers to compute lifetime required distributions for 2003
and later years, unless the sole beneficiary is the participant’s more-than-10-years-younger spouse.
See This table may not be used: by beneficiaries of a deceased participant (except in the
year of the participant’s death); or for years prior to 2002 (optional for 2002).
For each Distribution Year, determine: (A) the account balance as of the prior calendar
year end (see ; (B) the participant’s age at the end of the Distribution Year
; and (C) the Applicable Distribution Period (divisor) for that age from the above table. “A”
divided by “C” equals the required minimum distribution for the Distribution Year.