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