IRA Distribution Tables

The following tables provide the Required Minimum Distribution (RMD) rate for beneficiary withdrawals, expressed by both the divisor and by the percentage distribution rate. The first table, the uniform table, is used to figure the RMD for an IRA account owner. If you are married and there is an age differential of 10 years or more between spouses, one should use the joint-life tables for determining the RMD of the plan owner. (See Publication 590.) Spouses can roll an IRA over to their own IRA after the death of a spouse and distribute the plan assets using Table 1 and their own age factor. All other properly named beneficiaries should take RMD over their remaining life expectancies according to the Single Life Expectancy Table.

MRD Suspended for 2009

"If you're over age 70½, you won't have to take required minimum distributions (RMDs) in 2009 from your tax-deferred retirement accounts under new legislation signed by President Bush.

The 2009 RMD suspension applies to traditional IRAs, 401(k)s, 403(b)s, and other defined contribution plans. The suspension also applies to investors under age 70½ with inherited IRAs or inherited retirement plan accounts that would otherwise be subject to RMDs."--Vanguard News release, December 23, 2008

IRS Table III Uniform RMD Table

Age	Life expectancy	Withdrawal Rate
70	27.4	3.65%
71	26.5	3.77%
72	25.6	3.91%
73	24.7	4.05%
74	23.8	4.20%
75	22.9	4.37%
76	22.0	4.55%
77	21.2	4.72%
78	20.3	4.93%
79	19.5	5.13%
80	18.7	5.35%
81	17.9	5.59%
82	17.1	5.85%
83	16.3	6.13%
84	15.5	6.45%
85	14.8	6.76%
86	14.1	7.09%
87	13.4	7.46%
88	12.7	7.87%
89	12.0	8.33%
90	11.4	8.77%
91	10.8	9.26%
92	10.2	9.80%
93	9.6	10.42%
94	9.1	10.99%
95	8.6	11.63%
96	8.1	12.35%
97	7.6	13.16%
98	7.1	14.58%
99	6.7	14.93%
100	6.3	15.87%
101	5.9	16.95%
102	5.5	18.18%
103	5.2	19.23%
104	4.9	20.41%
105	4.5	22.22%
106	4.2	23.81%
107	3.9	25.64%
108	3.7	27.03%
109	3.4	29.41%
110	3.1	32.26%
111	2.9	34.48%
112	2.6	38.46%
113	2.4	41.67%
114	2.1	47.62%
115 +	1.9	52.63%

Table I Single Life Expectancy For Beneficiaries

Age	Life expectancy	Withdrawal Rate
0	82.4	1.21%
1	81.6	1.23%
2	80.6	1.24%
3	79.7	1.25%
4	78.7	1.27%
5	77.7	1.29%
6	76.7	1.30%
7	75.8	1.32%
8	74.8	1.34%
9	73.8	1.36%
10	72.8	1.37%
11	71.8	1.39%
12	70.8	1.41%
13	69.9	1.43%
14	68.9	1.45%
15	67.9	1.47%
16	66.9	1.49%
17	66.0	1.52%
18	65.0	1.54%
19	64.0	1.56%
20	63.0	1.59%
21	62.1	1.61%
22	61.1	1.64%
23	60.1	1.66%
24	59.1	1.69%
25	58.2	1.72%
26	57.2	1.75%
27	56.2	1.78%
28	55.3	1.81%
29	54.3	1.84%
30	53.3	1.88%
31	52.4	1.91%
32	51.4	1.95%
33	50.4	1.98%
34	49.4	2.02%
35	48.5	2.06%
36	47.5	2.11%
37	46.5	2.15%
38	45.6	2.19%
39	44.6	2.24%
40	43.6	2.29%
41	42.7	2.34%
42	41.7	2.40%
43	40.7	2.46%
44	39.8	2.51%
45	38.8	2.58%
46	37.9	2.64%
47	37.0	2.70%
48	36.0	2.78%
49	35.1	2.85%
50	34.2	2.92%
51	33.3	3.00%
52	32.3	3.10%
53	31.4	3.18%
54	30.5	3.28%
55	29.6	3.38%
56	28.7	3.48%
57	27.9	3.58%
58	27.0	3.70%
59	26.1	3.83%
60	25.2	3.97%
61	24.4	4.10%
62	23.5	4.26%
63	22.7	4.41%
64	21.8	4.59%
65	21.0	4.76%
66	20.2	4.95%
67	19.4	5.15%
68	18.6	5.38%
69	17.8	5.62%
70	17.0	5.88%
71	16.3	6.13%
72	15.5	6.45%
73	14.8	6.76%
74	14.1	7.09%
75	13.4	7.46%
76	12.7	7.87%
77	12.1	8.26%
78	11.4	8.77%
79	10.8	9.26%
80	10.2	9.80%
81	9.7	10.31%
82	9.1	10.99%
83	8.6	11.63%
84	8.1	12.35%
85	7.6	13.16%
86	7.1	14.08%
87	6.7	14.93%
88	6.3	15.87%
89	5.9	16.95%
90	5.5	18.18%
91	5.2	19.23%
92	4.9	20.41%
93	4.6	21.74%
94	4.3	23.26%
95	4.1	24.39%
96	3.8	26.32%
97	3.6	27.78%
98	3.4	29.41%
99	3.1	32.26%
100	2.9	34.48%
101	2.7	37.04%
102	2.5	40.00%
103	2.3	43.48%
104	2.1	47.62%
105	1.9	52.63%
106	1.7	58.82%
107	1.5	66.67%
108	1.4	71.43%
109	1.2	83.33%
110	1.1	90.91%
111	1.0	100.00%

 

Embed this text in your forum post:

Wiki article link: [url=http://www.bogleheads.org/wiki/IRA_Distribution_Tables]IRA Distribution Tables[/url]