MINIMUM DISTRIBUTION - RETIREMENT PLANS

Calculations Performed Using:

Age(s) as of 12/31/??    ____________________

  1. Account balance as of 12/31/??                                _________________

  2. Life Expectancy Multiple from IRA Table I or II        _________________

  3. 20?? Minimum Distribution (line 1 divided by line 2)  _________________

TABLE I (Single Life Expectancy)

            Attained Age of Owner as of 12/31/??............multiple

Age Multiple   Age Multiple   Age Multiple
70 26.2   75 21.8   80 17.6
71 25.3   76 20.9   81 16.8
72 24.4   77 20.1   82 16.0
73 23.5   78 19.2   83 15.3
74 22.7   79 18.4   84 14.5

TABLE II (Joint Life Expectancy)

70 71 72 73 74 75 76 77 78 79 80
55 29.9 29.7 29.6 29.5 29.4 29.3 29.2 29.1 29.1 29.0 29.0
56 29.1 29.0 28.8 28.7 28.6 28.5 28.4 28.3 28.2 28.2 28.1
57 28.4 28.2 28.1 27.9 27.8 27.7 27.6 27.5 27.4 27.3 27.3
58 27.6 27.5 27.3 27.1 27.0 26.9 26.8 26.7 26.6 26.5 26.4
59 26.9 26.7 26.5 26.4 26.2 26.1 26.0 25.9 25.8 25.7 25.6
60 26.2 26.0 25.8 25.6 25.5 25.3 25.2 25.1 25.0 24.9 24.8
61 25.6 25.3 25.1 24.9 24.7 24.6 24.4 24.3 24.2 24.1 24.0
62 24.9 24.7 24.4 24.2 24.0 23.8 23.7 23.6 23.4 23.3 23.2
63 24.3 24.0 23.8 23.5 23.3 23.1 23.0 22.8 22.7 22.6 22.4
64 23.7 23.4 23.1 22.9 22.7 22.4 22.3 22.1 21.9 21.8 21.7
65 23.1 22.8 22.5 22.2 22.0 21.8 21.6 21.4 21.2 21.1 21.0
66 22.5 22.2 21.9 21.6 21.4 21.1 20.9 20.7 20.5 20.4 20.2
67 22.0 21.7 21.3 21.0 20.8 20.5 20.3 20.1 19.9 19.7 19.5
68 21.5 21.2 20.8 20.5 20.2 19.9 19.7 19.4 19.2 19.0 18.9
69 21.1 20.7 20.3 20.0 19.6 19.3 19.1 18.8 18.6 18.4 18.2
70 20.6 20.2 19.8 19.4 19.1 18.8 18.5 18.2 18.0 17.8 17.6
71 20.2 19.8 19.4 19.0 18.6 18.3 18.0 17.7 17.5 17.2 17.0
72 19.8 19.4 18.9 18.5 18.2 17.8 17.5 17.2 16.9 16.7 16.4
73 19.4 19.0 18.5 18.1 17.7 17.3 17.0 16.7 16.4 16.1 15.9
74 19.1 18.6 18.2 17.7 17.3 16.9 16.5 16.2 15.9 15.6 15.4

Back | Home

Hit Counter