Uniform Life Table

Age of the IRA Holder

Distribution Period

  (in years)

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 and older

1.9

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