© George H. Coughlin II 2002 All Rights Reserved Return to Home Page
Tables In The "Final" Regulations Published April 17, 2002
Single Life Table [§1.401(a)(9)-9, A-1] This is the ONLY table to use when calculating required distributions for a beneficiary under the final regulations.
Joint and Last Survivor Table [§1.401(a)(9)-9, A-3] The final regulations authorize use of this table to compute required distributions when participants have named a spouse as the sole beneficiary of their account AND that spouse was born more than ten years after the year of the participant's birth. The factors on this table may not be used for calculating required distributions in years following the year of the participant's death.
Uniform Lifetime Table
[§1.401(a)(9)-9, A-2] With the exception of the much younger spouse
situation outlined in the preceding paragraph, the final regulations state that everyone
should use the distribution periods on the Uniform Lifetime Table when computing lifetime
distributions that must commence by their Required Beginning Date.