Required Minimum Distributions (RMDs)
Life Expectancy Tables
Required minimum distributions are calculated based on the account holder's life expectancy and the life expectancy of a beneficiary. Most account holders should use a Uniform Lifetime Table (PDF) to determine the proper life expectancy factor.
However, If the account holder's spouse is the sole beneficiary of the account and is more than ten years younger, the account holder may use the Joint Life Expectancy Table (PDF) to calculate the life expectancy factor. This will result in a lower RMD than would be calculated using the Uniform Lifetime Table.
The information contained on these pages is for general educational purposes only, individuals should consult their financial advisor or legal counsel to determine how these regulations affect their unique situation.
