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% |
Wisconsin
Lawyer
