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Uniform Lifetime Table
 
To calculate MRDs, use the following formula for each account:
Account Balance as of December 31 of the prior year
(adjusted, if necessary, for any rollovers or transfer in process on 12/31 of the prior year)		 / Factor from New Uniform Lifetime Table*
(use the divisor that corresponds to the age the account owner attained in the MRD year)

 
Example:
Account balance as of December 31 of the prior year: $100,000
IRA owner's attained age in MRD year: 72
MRD Divisor = $100,000 / 25.6 = $3,906.25
 


Uniform Lifetime Table
Age of
Account Owner		 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
Age of
Account Owner		 Divisor
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
*The Uniform Lifetime Table can be used by all IRA owners, unless their sole beneficiary for the entire year is their spouse who is more than 10 years younger. In that case, the regular Joint Life Expectancy Table is used, which could reduce the MRD even further. Note: If you are taking MRDs from an inherited IRA, the formula, example, and table above are not applicable.
 
 
 
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