©  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. 
 

Tables To Use Under The Original 1987 Proposed Regulations (Old Rules) or the 2001 Reproposed Regulations (New Rules)

Single Life Expectancy Table  [Table V of Income Tax Regulation §1.72-9 for one life]  Under the New Rules, this is the only table to use when calculating minimum distributions for a beneficiary.  Please note, however, that the Old Rules sometimes require beneficiaries to utilize the Joint Life Expectancy Table following a participant's death. 

Joint Life Expectancy Table  [Table VI of Income Tax Regulation §1.72-9 for two lives] Under the New Rules for required distributions, this table may only be used 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.  Under the Old Rules, the Joint Life Expectancy Table is often used to compute lifetime distributions to participants as well as postmortem distributions to beneficiaries.  

Uniform Table  [2001 Prop. Reg. §1.401(a)(9)-5, A-4(a)(2)]  With the exception of the much younger spouse situation outlined in the preceding paragraph, the New Rules state that everyone should use the distribution periods on the Uniform Table when computing lifetime distributions that must commence by their Required Beginning Date.  

MDIB Table  [Table of Applicable Divisors for the Minimum Distribution Incidental Benefit Rule in the 1987 Prop. Reg. §1.401(a)(9)-2, Q&A-4(a)(2)]  NOTE:  The factors on this table are identical to those on the Uniform Table listed above.  Under the Old Rules, it is necessary to use the MDIB Table when computing lifetime distribution if the Calculation-DB is a non-spouse that was born more than ten years after the year of the participant's birth.