Table 21A for Final Regulations

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


Based On The Uniform Lifetime Table Using Attained Age Each Year 

Mathematical Formula

        MRD20XX = 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 70 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

       MRD2010 = $400,000 27.4 = $14,599


Calculation For 2011  

Use the same formula but remember to substitute the account balance on December 31, 2010 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.  

MRD2011 = $412,379 26.5 = $15,561