Single Life Expectancy Table (for Inherited IRAs)
(For calculating post-death required distributions to beneficiaries)
(From IRS Publication 590)
|
Age of
IRA or Plan Beneficiary |
Life Expectancy
(in years) |
Age of
IRA or Plan Beneficiary |
Life Expectancy
(in years) |
Age of
IRA or Plan Beneficiary |
Life Expectancy
(in years) |
0
1
2
3
4
5
6
7
8
9
10 |
82.4
81.6
80.6
79.7
78.7
77.7
76.7
75.8
74.8
73.8
72.8 |
41
42
43
44
45
46
47
48
49
50 |
42.7
41.7
40.7
39.8
38.8
37.9
37.0
36.0
35.1
34.2 |
81
82
83
84
85
86
87
88
89
90 |
9.7
9.1
8.6
8.1
7.6
7.1
6.7
6.3
5.9
5.5
|
11
12
13
14
15 |
71.8
70.8
69.9
68.9
67.9
|
51
52
53
54
55 |
33.3
32.3
31.4
30.5
29.6 |
91
92
93
94
95
|
5.2
4.9
4.6
4.3
4.1 |
16
17
18
19
20 |
66.9
66.0
65.0
64.0
63.0 |
56
57
58
59
60 |
28.7
27.9
27.0
26.1
25.2
|
96
97
98
99
100
|
3.8
3.6
3.4
3.1
2.9 |
21
22
23
24
25
|
62.1
61.1
60.1
59.1
58.2
|
61
62
63
64
65 |
24.4
23.5
22.7
21.8
21.0 |
101
102
103
104
105
|
2.7
2.5
2.3
2.1
1.9 |
