REQUIRED MINIMUM DISTRIBUTIONS

09-23-04 Required Beginning Date E-mail Alert 2004-19
09-23-04 Required Minimum Distribution Calculation E-mail Alert 2004-19
06-24-04 DB Final RMD Regs. E-mail Alert 2004-13
03-31-04 Spouse Beneficiary - "Stretch IRA" Concept E-mail Alert 2004-7
03-04-04 Required Minimum Distribution Article E-mail Alert 2004-6
09-02-03 Spouse Beneficiary Rules  E-mail Alert 2003-16 
06-19-03 Beneficiary Options 2003  E-mail Alert 2003-11
12-20-02 Notice 2003-2 Transition Rule for DB RMDs
12-20-02 Rev. Proc. 2003-10 Extension for DB Plan RMD Amendment
12-20-02 Notice 2003-3 Minimum Distribution Reporting by IRA Trustees/Custodian
07-01-02 Sample Defined Contribution Final RMD Reg. Plan Amendment
06-29-02 IRS Life Expectancy Tables  IRS Pub 590 Supplement  
06-15-02 Final RMD Rules and 403(b) RMD Rules  403(b) Perspectives Article
05-29-02 Rev. Proc. 2002-29  IRS Model Amendments for Final RMD Regulations 
04-17-02 Highlights of IRS Final RMD Regulation  McKay Hochman Analysis
04-17-02 FINAL RMD REGULATIONS  for DC, 403(b); IRA & Temporary Regs for DB
04-17-02 Notice 2002-27  IRA Reporting Rule
 

Required Minimum Distribution FAQs

Beneficiary FAQs

 

UNIFORM LIFETIME TABLE
April 17, 2002

Age

Distribution
Period

 

Age

Distribution
 Period

70

27.4

93

9.6

71

26.5

94

9.1

72

25.6

95

8.6

73

24.7

96

8.1

74

23.8

97

7.6

75

22.9

98

7.1

76

22

99

6.7

77

21.2

100

6.3

78

20.3

101

5.9

79

19.5

102

5.5

80

18.7

103

5.2

81

17.9

104

4.9

82

17.1

105

4.5

83

16.3

106

4.2

84

15.5

107

3.9

85

14.8

108

3.7

86

14.1

109

3.4

87

13.4

110

3.1

88

12.7

111

2.9

89

12

112

2.6

90

11.4

113

2.4

91

10.8

114

2.1

92

10.2

115+

1.9

Bill Grossman

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