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.