|
The 2001 Tax Act directed the IRS to update the life expectancy rables
to relfect current life expentancy. The IRS has just released Treasury
Decision 8987, which revises the life expectancy tables for purposes of
calculating RMD. The new uniform lifetime table is as follows:
| Age |
Divisor |
| 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+ |
1.9 |
|
