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Investment Advisory Services provided by
Diversified Estate Services, LLC, a Registered Investment Advisor
Age of IRA Owner or
Plan Participant
 Life Expectancy
(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
This table is the new life expectancy table to be used by all IRA owners to
calculate lifetime distributions (unless your beneficiary is your spouse who is
more than 10 years younger than you). In that case, you would not use this
table, you would use the actual joint life expectancy of you and your spouse
based on the regular joint life expectancy table. The Uniform Distribution Table
is never used by IRA beneficiaries to compute required distributions on their
inherited IRAs.