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    Wisconsin Lawyer
    September 01, 2001

    Wisconsin Lawyer September 2001: IRA and Retirement Plan Distrubutions

     

    Wisconsin Lawyer September 2001

    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%

    Page 1: What the Regulations Say >


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