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Q. Where can I find a copy of the Uniform Lifetime Table published with the final regulations for IRAs in April 2002?

A. Right here. The following table and introduction is taken from the Federal Register: April 17, 2002 (Vol. 67, No. 74, p. 19012)

[Table for]...the applicable distribution period for an individual account for purposes of determining required minimum distributions during an employee's lifetime under section 401(a)(9)[.]

The following table, referred to as the Uniform Lifetime Table, is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.

Uniform Lifetime Table


Age of Distribution

Distribution
Period

70 ............................... 27.4
71 ...............................   26.5
72 ...............................   25.6
73 ...............................   24.7
74 ...............................   23.8
75 ...............................   22.9
76 ...............................   22.0
77 ...............................   21.2
78 ...............................   20.3
79 ...............................   19.5
80 ...............................   18.7
81 ...............................   17.9
82 ...............................   17.1
83 ...............................   16.3
84 ...............................   15.5
85 ...............................   14.8
86 ...............................   14.1
87 ...............................   13.4
88 ...............................   12.7
89 ...............................   12.0
90 ...............................   11.4
91 ...............................   10.8
92 ...............................   10.2
93 ...............................   9.6
94 ...............................   9.1
95 ...............................   8.6
96 ...............................   8.1
97 ...............................   7.6
98 ...............................   7.1
99 ...............................   6.7
100 ...............................   6.3
101 ...............................   5.9
102 ...............................   5.5
103 ...............................   5.2
104 ...............................   4.9
105 ...............................   4.5
106 ...............................   4.2
107 ...............................   3.9
108 ...............................   3.7
109 ...............................   3.4
110 ...............................   3.1
111 ...............................   2.9
112 ...............................   2.6
113 ...............................   2.4
114 ...............................   2.1
115+ ...............................   1.9

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