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IRS Uniform Lifetime Table | Calculate RMDs | Fidelity This table generally applies for distribution calendar years beginning on or after January 1, 2022 However, transition rules under the regulations may apply to certain beneficiaries when the original account owner or their surviving spouse died before January 1, 2022
IRS uniform lifetime table - Capital Group Calculating lifetime RMDs from IRAs and retirement plan accounts Example: Brian is a retired 401 (k) participant who turned 76 on March 31 His daughter Susan is the beneficiary on his account On December 31 of last year, the ending balance in his 401 (k) was $262,000
RMD Single Lifetime Table Use to calculate Required Minimum Distributions from IRAs and qualified plans during owner’s life If owner has spousal beneficiary more than 10 years younger, instead use Joint Life Table from IRS Pub 590-B Percentages are calculated by dividing 1 by the life expectancy factor
Required Minimum Distributions: What you need to know for 2025 Your “life expectancy factor” is taken from the “IRS Uniform Lifetime Table” or the “IRS Joint Life Expectancy Table” depending on your age and the age of the beneficiary of your account
single life table - Ed Slott and Company, LLC Most IRA owners will use this table, but there is one exception If the spouse is the sole beneficiary for the entire year AND is more than 10 years younger than the IRA owner, do not use this Uniform Lifetime Table In this case, use the actual ages of both spouses based on the Joint Life Table