CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.401(a)(9)-9—Life expectancy and distribution period tables.

1.401(a)(9)-9—Life expectancy and distribution period tables.

Q-1. What is the life expectancy for an individual for purposes of determining required minimum distributions under section 401(a)(9) ?
A-1 The following table, referred to as the Single Life Table, is used for determining the life expectancy of an individual:
Single Life Table
Age Lifeexpectancy
0 82.4
1 81.6
2 80.6
3 79.7
4 78.7
5 77.7
6 76.7
7 75.8
8 74.8
9 73.8
10 72.8
11 71.8
12 70.8
13 69.9
14 68.9
15 67.9
16 66.9
17 66.0
18 65.0
19 64.0
20 63.0
21 62.1
22 61.1
23 60.1
24 59.1
25 58.2
26 57.2
27 56.2
28 55.3
29 54.3
30 53.3
31 52.4
32 51.4
33 50.4
34 49.4
35 48.5
36 47.5
37 46.5
38 45.6
39 44.6
40 43.6
41 42.7
42 41.7
43 40.7
44 39.8
45 38.8
46 37.9
47 37.0
48 36.0
49 35.1
50 34.2
51 33.3
52 32.3
53 31.4
54 30.5
55 29.6
56 28.7
57 27.9
58 27.0
59 26.1
60 25.2
61 24.4
62 23.5
63 22.7
64 21.8
65 21.0
66 20.2
67 19.4
68 18.6
69 17.8
70 17.0
71 16.3
72 15.5
73 14.8
74 14.1
75 13.4
76 12.7
77 12.1
78 11.4
79 10.8
80 10.2
81 9.7
82 9.1
83 8.6
84 8.1
85 7.6
86 7.1
87 6.7
88 6.3
89 5.9
90 5.5
91 5.2
92 4.9
93 4.6
94 4.3
95 4.1
96 3.8
97 3.6
98 3.4
99 3.1
100 2.9
101 2.7
102 2.5
103 2.3
104 2.1
105 1.9
106 1.7
107 1.5
108 1.4
109 1.2
110 1.1
111 1.0
Q-2. What is the applicable distribution period for an individual account for purposes of determining required minimum distributions during an employee's lifetime under section 401(a)(9) ?
A-2. Table for determining distribution period. The following table, referred to as the Uniform Lifetime Table, is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.
Uniform Lifetime Table
Age of employee Distributionperiod
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
114 2.1
115 1.9
Q-3. What is the joint life and last survivor expectancy of an individual and beneficiary for purposes of determining required minimum distributions under section 401(a)(9) ?
A-3. The following table, referred to as the Joint and Last Survivor Table, is used for determining the joint and last survivor life expectancy of two individuals:
Joint and Last Survivor Table
Ages 0 1 2 3 4 5 6 7 8 9
0 90.0 89.5 89.0 88.6 88.2 87.8 87.4 87.1 86.8 86.5
1 89.5 89.0 88.5 88.1 87.6 87.2 86.8 86.5 86.1 85.8
2 89.0 88.5 88.0 87.5 87.1 86.6 86.2 85.8 85.5 85.1
3 88.6 88.1 87.5 87.0 86.5 86.1 85.6 85.2 84.8 84.5
4 88.2 87.6 87.1 86.5 86.0 85.5 85.1 84.6 84.2 83.8
5 87.8 87.2 86.6 86.1 85.5 85.0 84.5 84.1 83.6 83.2
6 87.4 86.8 86.2 85.6 85.1 84.5 84.0 83.5 83.1 82.6
7 87.1 86.5 85.8 85.2 84.6 84.1 83.5 83.0 82.5 82.1
8 86.8 86.1 85.5 84.8 84.2 83.6 83.1 82.5 82.0 81.6
9 86.5 85.8 85.1 84.5 83.8 83.2 82.6 82.1 81.6 81.0
10 86.2 85.5 84.8 84.1 83.5 82.8 82.2 81.6 81.1 80.6
11 85.9 85.2 84.5 83.8 83.1 82.5 81.8 81.2 80.7 80.1
12 85.7 84.9 84.2 83.5 82.8 82.1 81.5 80.8 80.2 79.7
13 85.4 84.7 84.0 83.2 82.5 81.8 81.1 80.5 79.9 79.2
14 85.2 84.5 83.7 83.0 82.2 81.5 80.8 80.1 79.5 78.9
15 85.0 84.3 83.5 82.7 82.0 81.2 80.5 79.8 79.1 78.5
16 84.9 84.1 83.3 82.5 81.7 81.0 80.2 79.5 78.8 78.1
17 84.7 83.9 83.1 82.3 81.5 80.7 80.0 79.2 78.5 77.8
18 84.5 83.7 82.9 82.1 81.3 80.5 79.7 79.0 78.2 77.5
19 84.4 83.6 82.7 81.9 81.1 80.3 79.5 78.7 78.0 77.3
20 84.3 83.4 82.6 81.8 80.9 80.1 79.3 78.5 77.7 77.0
21 84.1 83.3 82.4 81.6 80.8 79.9 79.1 78.3 77.5 76.8
22 84.0 83.2 82.3 81.5 80.6 79.8 78.9 78.1 77.3 76.5
23 83.9 83.1 82.2 81.3 80.5 79.6 78.8 77.9 77.1 76.3
24 83.8 83.0 82.1 81.2 80.3 79.5 78.6 77.8 76.9 76.1
25 83.7 82.9 82.0 81.1 80.2 79.3 78.5 77.6 76.8 75.9
26 83.6 82.8 81.9 81.0 80.1 79.2 78.3 77.5 76.6 75.8
27 83.6 82.7 81.8 80.9 80.0 79.1 78.2 77.4 76.5 75.6
28 83.5 82.6 81.7 80.8 79.9 79.0 78.1 77.2 76.4 75.5
29 83.4 82.6 81.6 80.7 79.8 78.9 78.0 77.1 76.2 75.4
30 83.4 82.5 81.6 80.7 79.7 78.8 77.9 77.0 76.1 75.2
31 83.3 82.4 81.5 80.6 79.7 78.8 77.8 76.9 76.0 75.1
32 83.3 82.4 81.5 80.5 79.6 78.7 77.8 76.8 75.9 75.0
33 83.2 82.3 81.4 80.5 79.5 78.6 77.7 76.8 75.9 74.9
34 83.2 82.3 81.3 80.4 79.5 78.5 77.6 76.7 75.8 74.9
35 83.1 82.2 81.3 80.4 79.4 78.5 77.6 76.6 75.7 74.8
36 83.1 82.2 81.3 80.3 79.4 78.4 77.5 76.6 75.6 74.7
Code of Federal Regulations 242
37 83.0 82.2 81.2 80.3 79.3 78.4 77.4 76.5 75.6 74.6
38 83.0 82.1 81.2 80.2 79.3 78.3 77.4 76.4 75.5 74.6
39 83.0 82.1 81.1 80.2 79.2 78.3 77.3 76.4 75.5 74.5
40 82.9 82.1 81.1 80.2 79.2 78.3 77.3 76.4 75.4 74.5
41 82.9 82.0 81.1 80.1 79.2 78.2 77.3 76.3 75.4 74.4
42 82.9 82.0 81.1 80.1 79.1 78.2 77.2 76.3 75.3 74.4
43 82.9 82.0 81.0 80.1 79.1 78.2 77.2 76.2 75.3 74.3
44 82.8 81.9 81.0 80.0 79.1 78.1 77.2 76.2 75.2 74.3
45 82.8 81.9 81.0 80.0 79.1 78.1 77.1 76.2 75.2 74.3
46 82.8 81.9 81.0 80.0 79.0 78.1 77.1 76.1 75.2 74.2
47 82.8 81.9 80.9 80.0 79.0 78.0 77.1 76.1 75.2 74.2
48 82.8 81.9 80.9 80.0 79.0 78.0 77.1 76.1 75.1 74.2
49 82.7 81.8 80.9 79.9 79.0 78.0 77.0 76.1 75.1 74.1
50 82.7 81.8 80.9 79.9 79.0 78.0 77.0 76.0 75.1 74.1
51 82.7 81.8 80.9 79.9 78.9 78.0 77.0 76.0 75.1 74.1
52 82.7 81.8 80.9 79.9 78.9 78.0 77.0 76.0 75.0 74.1
53 82.7 81.8 80.8 79.9 78.9 77.9 77.0 76.0 75.0 74.0
54 82.7 81.8 80.8 79.9 78.9 77.9 76.9 76.0 75.0 74.0
55 82.6 81.8 80.8 79.8 78.9 77.9 76.9 76.0 75.0 74.0
56 82.6 81.7 80.8 79.8 78.9 77.9 76.9 75.9 75.0 74.0
57 82.6 81.7 80.8 79.8 78.9 77.9 76.9 75.9 75.0 74.0
58 82.6 81.7 80.8 79.8 78.8 77.9 76.9 75.9 74.9 74.0
59 82.6 81.7 80.8 79.8 78.8 77.9 76.9 75.9 74.9 74.0
60 82.6 81.7 80.8 79.8 78.8 77.8 76.9 75.9 74.9 73.9
61 82.6 81.7 80.8 79.8 78.8 77.8 76.9 75.9 74.9 73.9
62 82.6 81.7 80.7 79.8 78.8 77.8 76.9 75.9 74.9 73.9
63 82.6 81.7 80.7 79.8 78.8 77.8 76.8 75.9 74.9 73.9
64 82.5 81.7 80.7 79.8 78.8 77.8 76.8 75.9 74.9 73.9
65 82.5 81.7 80.7 79.8 78.8 77.8 76.8 75.8 74.9 73.9
66 82.5 81.7 80.7 79.7 78.8 77.8 76.8 75.8 74.9 73.9
67 82.5 81.7 80.7 79.7 78.8 77.8 76.8 75.8 74.9 73.9
68 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9
69 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9
70 82.5 81.6 80.7 79.7 78.8 77.8 76.8 75.8 74.8 73.9
71 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
72 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
73 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
74 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
75 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
76 82.5 81.6 80.7 79.7 78.7 77.8 76.8 75.8 74.8 73.8
77 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
78 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
79 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
80 82.5 81.6 80.7 79.7 78.7 77.7 76.8 75.8 74.8 73.8
81 82.4 81.6 80.7 79.7 78