MRD 70+
Uniform Lifetime Table
To calculate MRDs, use the following formula for each account or add all accounts together and take the required amount from the account paying the least. But notify all other accounts you have taken the MRD from another account.
Account Balance as of December 31 of the prior year / Factor from New Uniform Table below.
(use the divisor that corresponds to the age of the account owner attained below)
EXAMPLE: Account balance 12/31 prior year $100,000 Account owners age 75
MRD Divisor = $100,000 / 22.9 = $4,366.81
Uniform Lifetime Table
Age
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
Divisor
27.4
26.5
25.6
24.7
23.8
22.9
22
21.2
20.3
19.5
18.7
17.9
17.1
16.3
15.5
14.8
14.1
13.4
12.7
12
11.4
10.8
10.2
Age
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115 and older
Divisor
9.6
9.1
8.6
8.1
7.6
7.1
6.7
6.3
5.9
5.5
5.2
4.9
4.5
4.2
3.9
3.7
3.4
3.1
2.9
2.6
2.4
2.1
1.9