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December 15, 2021

Uniform Lifetime Table: For 2022 and After

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Uniform Lifetime Table

This is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary 10 years younger.
Applicable to RMDs for 2022 and after

 

Age of employee Distribution period
72 27.4
73 26.5
74 25.5
75 24.6
76 23.7
77 22.9
78 22.0
79 21.1
80 20.2
81 19.4
82 18.5
83 17.7
84 16.8
85 16.0
86 15.2
87 14.4
88 13.7
89 12.9
90 12.2
91 11.5
92 10.8
93 10.1
94 9.5
95 8.9
96 8.4
Age of employee Distribution period
97 7.8
98 7.3
99 6.8
100 6.4
101 6.0
102 5.6
103 5.2
104 4.9
105 4.6
106 4.3
107 4.1
108 3.9
109 3.7
110 3.5
111 3.4
112 3.3
113 3.1
114 3.0
115 2.9
116 2.8
117 2.7
118 2.5
119 2.3
120+ 2.0

 

 

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