|
|
Single Life Expectancy Table for Inherited IRAs
| Designated 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. Spouse beneficiaries
who do not elect to roll the IRA over or treat it as their own also use the
single life table, but they can look up their age each year. |
| 0 |
82.4 |
|
30 |
53.3 |
|
60 |
25.2 |
|
90 |
5.5 |
| 1 |
81.6 |
|
31 |
52.4 |
|
61 |
24.4 |
|
91 |
5.2 |
| 2 |
80.6 |
|
32 |
51.4 |
|
62 |
23.5 |
|
92 |
4.9 |
| 3 |
79.7 |
|
33 |
50.4 |
|
63 |
22.7 |
|
93 |
4.6 |
| 4 |
78.7 |
|
34 |
49.4 |
|
64 |
21.8 |
|
94 |
4.3 |
| 5 |
77.7 |
|
35 |
48.5 |
|
65 |
21 |
|
95 |
4.1 |
| 6 |
76.7 |
|
36 |
47.5 |
|
66 |
20.2 |
|
96 |
3.8 |
| 7 |
75.8 |
|
37 |
46.5 |
|
67 |
19.4 |
|
97 |
3.6 |
| 8 |
74.8 |
|
38 |
45.6 |
|
68 |
18.6 |
|
98 |
3.4 |
| 9 |
73.8 |
|
39 |
44.6 |
|
69 |
17.8 |
|
99 |
3.1 |
| 10 |
72.8 |
|
40 |
43.6 |
|
70 |
17 |
|
100 |
2.9 |
| 11 |
71.8 |
|
41 |
42.7 |
|
71 |
16.3 |
|
101 |
2.7 |
| 12 |
70.8 |
|
42 |
41.7 |
|
72 |
15.5 |
|
102 |
2.5 |
| 13 |
69.9 |
|
43 |
40.7 |
|
73 |
14.8 |
|
103 |
2.3 |
| 14 |
68.9 |
|
44 |
39.8 |
|
74 |
14.1 |
|
104 |
2.1 |
| 15 |
67.9 |
|
45 |
38.8 |
|
75 |
13.4 |
|
105 |
1.9 |
| 16 |
66.9 |
|
46 |
37.9 |
|
76 |
12.7 |
|
106 |
1.7 |
| 17 |
66 |
|
47 |
37 |
|
77 |
12.1 |
|
107 |
1.5 |
| 18 |
65 |
|
48 |
36 |
|
78 |
11.4 |
|
108 |
1.4 |
| 19 |
64 |
|
49 |
35.1 |
|
79 |
10.8 |
|
109 |
1.2 |
| 20 |
63 |
|
50 |
34.2 |
|
80 |
10.2 |
|
110 |
1.1 |
| 21 |
62.1 |
|
51 |
33.3 |
|
81 |
9.7 |
|
111+ |
1 |
| 22 |
61.1 |
|
52 |
32.3 |
|
82 |
9.1 |
|
|
|
| 23 |
60.1 |
|
53 |
31.4 |
|
83 |
8.6 |
|
|
|
| 24 |
59.1 |
|
54 |
30.5 |
|
84 |
8.1 |
|
|
|
| 25 |
58.2 |
|
55 |
29.6 |
|
85 |
7.6 |
|
|
|
| 26 |
57.2 |
|
56 |
28.7 |
|
86 |
7.1 |
|
|
|
| 27 |
56.2 |
|
57 |
27.9 |
|
87 |
6.7 |
|
|
|
| 28 |
55.3 |
|
58 |
27 |
|
88 |
6.3 |
|
|
|
| 29 |
54.3 |
|
59 |
26.1 |
|
89 |
5.9 |
|
|
|
|
