Annuity Tax-Calculation Tables
| Uniform Lifetime Table for Determining Required Lifetime Distributions under Reg. § 1.401(a)(9)-5, A-4(a) - revised 2002-2003 | |||||
|
Table
for Determining Applicable Divisor
|
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|
Age
|
Applicable |
Age
|
Applicable
divisor |
Age
|
Applicable
divisor |
|
70
|
27.4
|
86
|
14.1
|
102
|
5.5
|
|
71
|
26.5
|
87
|
13.4
|
103
|
5.2
|
|
72
|
25.6
|
88
|
12.7
|
104
|
4.9
|
|
73
|
24.7
|
89
|
12.0
|
105
|
4.5
|
|
74
|
23.8
|
90
|
11.4
|
106
|
4.2
|
|
75
|
22.9
|
91
|
10.8
|
107
|
3.9
|
|
76
|
22.0
|
92
|
10.2
|
108
|
3.7
|
|
77
|
21.2
|
93
|
9.6
|
109
|
3.4
|
|
78
|
20.3
|
94
|
9.1
|
110
|
3.1
|
|
79
|
19.5
|
95
|
8.6
|
111
|
2.9
|
|
80
|
18.7
|
96
|
8.1
|
112
|
2.6
|
|
81
|
17.9
|
97
|
7.6
|
113
|
2.4
|
|
82
|
17.1
|
98
|
7.1
|
114
|
2.1
|
|
83
|
16.3
|
99
|
6.7
|
115+ |
1.9
|
|
84
|
15.5
|
100
|
6.3
|
||
|
85
|
14.8
|
101
|
5.9
|
||
|
The "Uniform Lifetime Table" may be used
by all taxpayers to compute their lifetime annual required minimum
distributions for 2002, and must be used for 2003 and later years.
This table does not apply to beneficiaries of a deceased IRA owner;
or if the sole beneficiary of the IRA is the participant's spouse
who is more than 10 years younger than the participant. This table
may not be used for years prior to 2002.
For each "Distribution Year" (i.e., a
year for which a distribution is required), determine: |
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