Table for determining distribution period. The following table, referred
to as the Uniform Lifetime Table, is used for determining the distribution period for
lifetime distributions to an employee in situations in which the employee’s spouse is
either not the sole designated beneficiary or is the sole designated beneficiary but is not
more than 10 years younger than the employee.
| Minimum Distributions | |||||||
| Age of employee | Distribution Period |
Age of Employee | Distribution Period | ||||
| 70 | 27.4 | 92 | 10.2 | ||||
| 71 | 26.5 | 93 | 9.6 | ||||
| 72 | 25.6 | 94 | 9.1 | ||||
| 73 | 24.7 | 95 | 8.6 | ||||
| 74 | 23.8 | 96 | 8.1 | ||||
| 75 | 22.9 | 97 | 7.6 | ||||
| 76 | 22.0 | 98 | 7.1 | ||||
| 77 | 21.2 | 99 | 6.7 | ||||
| 78 | 20.3 | 100 | 6.3 | ||||
| 79 | 19.5 | 101 | 5.9 | ||||
| 80 | 18.7 | 102 | 5.5 | ||||
| 81 | 17.9 | 103 | 5.2 | ||||
| 82 | 17.1 | 104 | 4.9 | ||||
| 83 | 16.3 | 105 | 4.5 | ||||
| 84 | 15.5 | 106 | 4.2 | ||||
| 85 | 14.8 | 107 | 3.9 | ||||
| 86 | 14.1 | 108 | 3.7 | ||||
| 87 | 13.4 | 109 | 3.4 | ||||
| 88 | 12.7 | 110 | 3.1 | ||||
| 89 | 12.0 | 111 | 2.9 | ||||
| 90 | 11.4 | 112 | 2.6 | ||||
| 91 | 10.8 | 113 | 2.4 | ||||
| 92 | 10.2 | 114 | 2.1 | ||||
| 93 | 9.6 | 115+ | 1.9 | ||||