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The agency's new tables assume you'll live longer, which may have the effect of reducing the amount you need to withdraw. ?They give you about one to two years more in life expectancy,? Slott said. Under the new uniform life table, for example, a 75-year-old would use 24.6 as their factor.
RMD Tables IRS Uniform Lifetime Table7227.47326.57425.57524.646 more rows ?
Beneficiaries use this Single Life Expectancy Table based on their age in the year after the IRA owner's death. That factor is reduced by one for each succeeding distribution year.
Account balance / Life expectancy factor = RMD Account owner's ageLife expectancy factor7227.47326.57425.57524.621 more rows
Joint Life and Last Survivor Expectancy Table. The IRS also provides this table and is specifically used for calculating RMDs when the account holder's spouse is the sole beneficiary and is more than ten years younger than the account holder.