Uniform Distribution Table
This table is the new life expectancy table to be used by all IRA owners to calculate lifetime distributions (unless your beneficiary is your spouse who is more than 10 years younger than you). In that case, you would not use this table, you would use the actual joint life expectancy of you and your spouse based on the regular joint life expectancy table. The Uniform Distribution Table is never used by IRA beneficiaries to compute required distributions on their inherited IRAs.
Age of IRA Owner or Plan Participant
Life Expectancy
(in years)
70
27.4
71
26.5
72
25.6
73
24.7
74
23.8
75
22.9
76
22.0
77
21.2
78
20.3
79
19.5
80
18.7
81
17.9
82
17.1
83
16.3
84
15.5
85
14.8
86
14.1
87
13.4
88
12.7
89
12.0
90
11.4
91
10.8
92
10.2
93
9.6
94
9.1
95
8.6
96
8.1
97
7.6
98
7.1
99
6.7
100
6.3
101
5.9
102
5.5
103
5.2
104
4.9
105
4.5
106
4.2
107
3.9
108
3.7
109
3.4
110
3.1
111
2.9
112
2.6
113
2.4
114
2.1
115 and older
1.9