Vol. 74, No. 9, September 2001
Page 1: What the Regulations Say
Minimum Annual Distributions
Below is the uniform table for determining minimum annual distributions from a retirement account prior to death. All account owners can use this table, unless 1) the account owner's spouse is the account beneficiary, and 2) the spouse is more than 10 years younger than the account owner. In that case, a separate, more advantageous table can be used.
Age % of Account to Withdraw 70 3.8168% 71 3.9526% 72 4.0984% 73 4.2553% 74 4.4053% 75 4.5872% 76 4.7847% 77 4.9751% 78 5.2083% 79 5.4348% 80 5.6818% 81 5.9524% 82 6.2500% 83 6.5359% 84 6.8966% 85 7.2464% 86 7.6336% 87 8.0645% 88 8.4746% 89 9.0090% 90 9.5238% 91 10.1010% 92 10.6383% 93 11.3636% 94 12.0482% 95 12.8205% 96 13.6986% 97 14.4928% 98 15.3846% 99 16.3934% 100 17.5439% 101 18.8679% 102 20.0000% 103 21.2766% 104 22.7273% 105 24.3902%