This site is a a little technical and was created as a resource
for financial advisors and financial planners. Consumers may
want to visit our consumer site on IRA
distributions. Financial advisors will find some of the more
technical issues here such as exactly how section 72t is implemented,
how to take distributions from just one IRA account if the client
has several and what happens if your client misses a distribution.
Financial advisors and financial planners may also want to send
their clients and prospects a
newsletter that can be focused on IRA distribution and management
issues.
Single Life Expectancy
RMD 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 |
