**CALCULATING MINIMUM
REQUIRED DISTRIBUTIONS DURING PARTICIPANT’S LIFETIME**

Based On The *Uniform Lifetime Table* Using Attained Age Each Year__ __

__Mathematical Formula__

# MRD_{20XX }=
Account Balance At End Of __Preceding__ Year ÷ Applicable Distribution Period

__Assumed
Values__

Current Tax Year Is 2010.

Account Balance In Qualified Plan or IRA On December 31,
2009 Was $400,000.

Participant Will Turn Age 70 in 2010 And Will Also
Attain Age 70½ By Year-End.

If Participant’s Spouse Is The Sole Designated
Beneficiary, That Spouse Was Born Not More Than 10 Calendar Years After The Year Of
Participant’s Birth.

Applicable Distribution Period From The Uniform Lifetime
Table In §1.401(a)(9)-9, A-2 Is 27.4 Years. *(The Uniform Lifetime Table appears on this
web site as Table 21B. NOTE: If
a spouse ***is** the sole DB __and__ he or she was born 11 or more years after the
year of the participant’s birth, use their joint life expectancy based on their
respective attained ages as shown on the Joint and Last Survivor Table in
A-1 of §1.401(a)(9)-9.)

__Calculation For 2010__

** **
**MRD**_{2010}** = $400,000 ÷ 27.4 =
$14,599**

__Calculation For 2011__

Use the same formula but remember to
substitute the account balance on December 31, 20__10__ as well as the applicable
distribution period from the table corresponding to the participant’s age 71 on his
or her birthday in 2011.

If the balance in the retirement
account equals $412,379 on 12/31/2010 and the applicable distribution period from the
table in §1.401(a)(9)-9, A-2 age 71 is 26.5 years, the calculation would be carried out
as follows.

**MRD**_{2011}** = $412,379 ÷ 26.5 =
$15,561**