Life Expectancy Tables

  George H. Coughlin II  2002  All Rights Reserved          Return to Home Page

This page serves as a bridge to the life expectancy tables listed below.  Those tables provide factors to use when computing required distributions from qualified retirement plans, IRA's and 403(b) Tax Sheltered Annuities. 

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. 

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