Retirement Plans: Minimum Distribution Requirements
Table II: Joint and Last Survivor Expectancy
 
AGES     50      51      52      53      54      55      56      57      58      59
 70    35.1    34.3    33.4    32.6    31.8    31.1    30.3    29.5    28.8    28.1 
 71    35.0    34.2    33.3    32.5    31.7    30.9    30.1    29.4    28.6    27.9
 72    34.9    34.1    33.2    32.4    31.6    30.8    30.0    29.2    28.4    27.7
 73    34.8    34.0    33.1    32.3    31.5    30.6    29.8    29.1    28.3    27.5
 74    34.8    33.9    33.0    32.2    31.4    30.5    29.7    28.9    28.1    27.4
 75    34.7    33.8    33.0    32.1    31.3    30.4    29.6    28.8    28.0    27.2
 76    34.6    33.8    32.9    32.0    31.2    30.3    29.5    28.7    27.9    27.1
 77    34.6    33.7    32.8    32.0    31.1    30.3    29.4    28.6    27.8    27.0
 78    34.5    33.6    32.8    31.9    31.0    30.2    29.3    28.5    27.7    26.9
 79    34.5    33.6    32.7    31.8    31.0    30.1    29.3    28.4    27.6    26.8
 80    34.5    33.6    32.7    31.8    30.9    30.1    29.2    28.4    27.5    26.7
 81    34.4    33.5    32.6    31.8    30.9    30.0    29.2    28.3    27.5    26.6
 82    34.4    33.5    32.6    31.7    30.8    30.0    29.1    28.3    27.4    26.6
 83    34.4    33.5    32.6    31.7    30.8    29.9    29.1    28.2    27.4    26.5
 84    34.3    33.4    32.5    31.7    30.8    29.9    29.0    28.2    27.3    26.5
 85    34.3    33.4    32.5    31.6    30.7    29.9    29.0    28.1    27.3    26.4
 86    34.3    33.4    32.5    31.6    30.7    29.8    29.0    28.1    27.2    26.4
 87    34.3    33.4    32.5    31.6    30.7    29.8    28.9    28.1    27.2    26.4
 88    34.3    33.4    32.5    31.6    30.7    29.8    28.9    28.0    27.2    26.3
 89    34.3    33.3    32.4    31.5    30.7    29.8    28.9    28.0    27.2    26.3
 90    34.2    33.3    32.4    31.5    30.6    29.8    28.9    28.0    27.1    26.3
 91    34.2    33.3    32.4    31.5    30.6    29.7    28.9    28.0    27.1    26.3
 92    34.2    33.3    32.4    31.5    30.6    29.7    28.8    28.0    27.1    26.2
 93    34.2    33.3    32.4    31.5    30.6    29.7    28.8    28.0    27.1    26.2
 94    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.1    26.2
 95    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.1    26.2
 96    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.0    26.2
 97    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.0    26.2
 98    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.0    26.2
 99    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.0    26.2
100    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.0    26.1
101    34.2    33.3    32.4    31.5    30.6    29.7    28.8    27.9    27.0    26.1
102    34.2    33.3    32.4    31.4    30.5    29.7    28.8    27.9    27.0    26.1
103    34.2    33.3    32.4    31.4    30.5    29.7    28.8    27.9    27.0    26.1
104    34.2    33.3    32.4    31.4    30.5    29.6    28.8    27.9    27.0    26.1
105    34.2    33.3    32.3    31.4    30.5    29.6    28.8    27.9    27.0    26.1
106    34.2    33.3    32.3    31.4    30.5    29.6    28.8    27.9    27.0    26.1
107    34.2    33.3    32.3    31.4    30.5    29.6    28.8    27.9    27.0    26.1
108    34.2    33.3    32.3    31.4    30.5    29.6    28.8    27.9    27.0    26.1
109    34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
110    34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
111    34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
112    34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
113    34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
114    34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
115+   34.2    33.3    32.3    31.4    30.5    29.6    28.7    27.9    27.0    26.1
 
AGES     60      61      62      63      64      65      66      67      68      69
 70    27.4    26.7    26.1    25.4    24.8    24.3    23.7    23.2    22.7    22.2 
 71    27.2    26.5    25.8    25.2    24.5    23.9    23.4    22.8    22.3    21.8
 72    27.0    26.3    25.6    24.9    24.3    23.7    23.1    22.5    22.0    21.4
 73    26.8    26.1    25.4    24.7    24.0    23.4    22.8    22.2    21.6    21.1
 74    26.6    25.9    25.2    24.5    23.8    23.1    22.5    21.9    21.3    20.8
 75    26.5    25.7    25.0    24.3    23.6    22.9    22.3    21.6    21.0    20.5
 76    26.3    25.6    24.8    24.1    23.4    22.7    22.0    21.4    20.8    20.2
 77    26.2    25.4    24.7    23.9    23.2    22.5    21.8    21.2    20.6    19.9
 78    26.1    25.3    24.6    23.8    23.1    22.4    21.7    21.0    20.3    19.7
 79    26.0    25.2    24.4    23.7    22.9    22.2    21.5    20.8    20.1    19.5
 80    25.9    25.1    24.3    23.6    22.8    22.1    21.3    20.6    20.0    19.3
 81    25.8    25.0    24.2    23.4    22.7    21.9    21.2    20.5    19.8    19.1
 82    25.8    24.9    24.1    23.4    22.6    21.8    21.1    20.4    19.7    19.0
 83    25.7    24.9    24.1    23.3    22.5    21.7    21.0    20.2    19.5    18.8
 84    25.6    24.8    24.0    23.2    22.4    21.6    20.9    20.1    19.4    18.7
 85    25.6    24.8    23.9    23.1    22.3    21.6    20.8    20.1    19.3    18.6
 86    25.5    24.7    23.9    23.1    22.3    21.5    20.7    20.0    19.2    18.5
 87    25.5    24.7    23.8    23.0    22.2    21.4    20.7    19.9    19.2    18.4
 88    25.5    24.6    23.8    23.0    22.2    21.4    20.6    19.8    19.1    18.3
 89    25.4    24.6    23.8    22.9    22.1    21.3    20.5    19.8    19.0    18.3
 90    25.4    24.6    23.7    22.9    22.1    21.3    20.5    19.7    19.0    18.2
 91    25.4    24.5    23.7    22.9    22.1    21.3    20.5    19.7    18.9    18.2
 92    25.4    24.5    23.7    22.9    22.0    21.2    20.4    19.6    18.9    18.1
 93    25.4    24.5    23.7    22.8    22.0    21.2    20.4    19.6    18.8    18.1
 94    25.3    24.5    23.6    22.8    22.0    21.2    20.4    19.6    18.8    18.0
 95    25.3    24.5    23.6    22.8    22.0    21.1    20.3    19.6    18.8    18.0
 96    25.3    24.5    23.6    22.8    21.9    21.1    20.3    19.5    18.8    18.0
 97    25.3    24.5    23.6    22.8    21.9    21.1    20.3    19.5    18.7    18.0
 98    25.3    24.4    23.6    22.8    21.9    21.1    20.3    19.5    18.7    17.9
 99    25.3    24.4    23.6    22.7    21.9    21.1    20.3    19.5    18.7    17.9
100    25.3    24.4    23.6    22.7    21.9    21.1    20.3    19.5    18.7    17.9
101    25.3    24.4    23.6    22.7    21.9    21.1    20.2    19.4    18.7    17.9
102    25.3    24.4    23.6    22.7    21.9    21.1    20.2    19.4    18.6    17.9
103    25.3    24.4    23.6    22.7    21.9    21.0    20.2    19.4    18.6    17.9
104    25.3    24.4    23.5    22.7    21.9    21.0    20.2    19.4    18.6    17.8
105    25.3    24.4    23.5    22.7    21.9    21.0    20.2    19.4    18.6    17.8
106    25.3    24.4    23.5    22.7    21.9    21.0    20.2    19.4    18.6    17.8
107    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
108    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
109    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
110    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
111    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
112    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
113    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
114    25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
115+   25.2    24.4    23.5    22.7    21.8    21.0    20.2    19.4    18.6    17.8
 
AGES     70      71      72      73      74      75      76      77      78      79
 70    21.8    21.3    20.9    20.6    20.2    19.9    19.6    19.4    19.1    18.9
 71    21.3    20.9    20.5    20.1    19.7    19.4    19.1    18.8    18.5    18.3
 72    20.9    20.5    20.0    19.6    19.3    18.9    18.6    18.3    18.0    17.7
 73    20.6    20.1    19.6    19.2    18.8    18.4    18.1    17.8    17.5    17.2
 74    20.2    19.7    19.3    18.8    18.4    18.0    17.6    17.3    17.0    16.7
 75    19.9    19.4    18.9    18.4    18.0    17.6    17.2    16.8    16.5    16.2
 76    19.6    19.1    18.6    18.1    17.6    17.2    16.8    16.4    16.0    15.7
 77    19.4    18.8    18.3    17.8    17.3    16.8    16.4    16.0    15.6    15.3
 78    19.1    18.5    18.0    17.5    17.0    16.5    16.0    15.6    15.2    14.9
 79    18.9    18.3    17.7    17.2    16.7    16.2    15.7    15.3    14.9    14.5
 80    18.7    18.1    17.5    16.9    16.4    15.9    15.4    15.0    14.5    14.1
 81    18.5    17.9    17.3    16.7    16.2    15.6    15.1    14.7    14.2    13.8
 82    18.3    17.7    17.1    16.5    15.9    15.4    14.9    14.4    13.9    13.5
 83    18.2    17.5    16.9    16.3    15.7    15.2    14.7    14.2    13.7    13.2
 84    18.0    17.4    16.7    16.1    15.5    15.0    14.4    13.9    13.4    13.0
 85    17.9    17.3    16.6    16.0    15.4    14.8    14.3    13.7    13.2    12.8
 86    17.8    17.1    16.5    15.8    15.2    14.6    14.1    13.5    13.0    12.5
 87    17.7    17.0    16.4    15.7    15.1    14.5    13.9    13.4    12.9    12.4
 88    17.6    16.9    16.3    15.6    15.0    14.4    13.8    13.2    12.7    12.2
 89    17.6    16.9    16.2    15.5    14.9    14.3    13.7    13.1    12.6    12.0
 90    17.5    16.8    16.1    15.4    14.8    14.2    13.6    13.0    12.4    11.9
 91    17.4    16.7    16.0    15.4    14.7    14.1    13.5    12.9    12.3    11.8
 92    17.4    16.7    16.0    15.3    14.6    14.0    13.4    12.8    12.2    11.7
 93    17.3    16.6    15.9    15.2    14.6    13.9    13.3    12.7    12.1    11.6
 94    17.3    16.6    15.9    15.2    14.5    13.9    13.2    12.6    12.0    11.5
 95    17.3    16.5    15.8    15.1    14.5    13.8    13.2    12.6    12.0    11.4
 96    17.2    16.5    15.8    15.1    14.4    13.8    13.1    12.5    11.9    11.3
 97    17.2    16.5    15.8    15.1    14.4    13.7    13.1    12.5    11.9    11.3
 98    17.2    16.4    15.7    15.0    14.3    13.7    13.0    12.4    11.8    11.2
 99    17.2    16.4    15.7    15.0    14.3    13.6    13.0    12.4    11.8    11.2
100    17.1    16.4    15.7    15.0    14.3    13.6    12.9    12.3    11.7    11.1
101    17.1    16.4    15.6    14.9    14.2    13.6    12.9    12.3    11.7    11.1
102    17.1    16.4    15.6    14.9    14.2    13.5    12.9    12.2    11.6    11.0
103    17.1    16.3    15.6    14.9    14.2    13.5    12.9    12.2    11.6    11.0
104    17.1    16.3    15.6    14.9    14.2    13.5    12.8    12.2    11.6    11.0
105    17.1    16.3    15.6    14.9    14.2    13.5    12.8    12.2    11.5    10.9
106    17.1    16.3    15.6    14.8    14.1    13.5    12.8    12.2    11.5    10.9
107    17.0    16.3    15.6    14.8    14.1    13.4    12.8    12.1    11.5    10.9
108    17.0    16.3    15.5    14.8    14.1    13.4    12.8    12.1    11.5    10.9
109    17.0    16.3    15.5    14.8    14.1    13.4    12.8    12.1    11.5    10.9
110    17.0    16.3    15.5    14.8    14.1    13.4    12.7    12.1    11.5    10.9
111    17.0    16.3    15.5    14.8    14.1    13.4    12.7    12.1    11.5    10.8
112    17.0    16.3    15.5    14.8    14.1    13.4    12.7    12.1    11.5    10.8
113    17.0    16.3    15.5    14.8    14.1    13.4    12.7    12.1    11.4    10.8
114    17.0    16.3    15.5    14.8    14.1    13.4    12.7    12.1    11.4    10.8
115+   17.0    16.3    15.5    14.8    14.1    13.4    12.7    12.1    11.4    10.8
 
AGES     80      81      82      83      84      85      86      87      88      89
 80    13.8    13.4    13.1    12.8    12.6    12.3    12.1    11.9    11.7    11.5
 81    13.4    13.1    12.7    12.4    12.2    11.9    11.7    11.4    11.3    11.1
 82    13.1    12.7    12.4    12.1    11.8    11.5    11.3    11.0    10.8    10.6
 83    12.8    12.4    12.1    11.7    11.4    11.1    10.9    10.6    10.4    10.2
 84    12.6    12.2    11.8    11.4    11.1    10.8    10.5    10.3    10.1     9.9
 85    12.3    11.9    11.5    11.1    10.8    10.5    10.2     9.9     9.7     9.5
 86    12.1    11.7    11.3    10.9    10.5    10.2     9.9     9.6     9.4     9.2
 87    11.9    11.4    11.0    10.6    10.3     9.9     9.6     9.4     9.1     8.9
 88    11.7    11.3    10.8    10.4    10.1     9.7     9.4     9.1     8.8     8.6
 89    11.5    11.1    10.6    10.2     9.9     9.5     9.2     8.9     8.6     8.3
 90    11.4    10.9    10.5    10.1     9.7     9.3     9.0     8.6     8.3     8.1
 91    11.3    10.8    10.3     9.9     9.5     9.1     8.8     8.4     8.1     7.9
 92    11.2    10.7    10.2     9.8     9.3     9.0     8.6     8.3     8.0     7.7
 93    11.1    10.6    10.1     9.6     9.2     8.8     8.5     8.1     7.8     7.5
 94    11.0    10.5    10.0     9.5     9.1     8.7     8.3     8.0     7.6     7.3
 95    10.9    10.4     9.9     9.4     9.0     8.6     8.2     7.8     7.5     7.2
 96    10.8    10.3     9.8     9.3     8.9     8.5     8.1     7.7     7.4     7.1
 97    10.7    10.2     9.7     9.2     8.8     8.4     8.0     7.6     7.3     6.9
 98    10.7    10.1     9.6     9.2     8.7     8.3     7.9     7.5     7.1     6.8
 99    10.6    10.1     9.6     9.1     8.6     8.2     7.8     7.4     7.0     6.7
100    10.6    10.0     9.5     9.0     8.5     8.1     7.7     7.3     6.9     6.6
101    10.5    10.0     9.4     9.0     8.5     8.0     7.6     7.2     6.9     6.5
102    10.5     9.9     9.4     8.9     8.4     8.0     7.5     7.1     6.8     6.4
103    10.4     9.9     9.4     8.8     8.4     7.9     7.5     7.1     6.7     6.3
104    10.4     9.8     9.3     8.8     8.3     7.9     7.4     7.0     6.6     6.3
105    10.4     9.8     9.3     8.8     8.3     7.8     7.4     7.0     6.6     6.2
106    10.3     9.8     9.2     8.7     8.2     7.8     7.3     6.9     6.5     6.2
107    10.3     9.8     9.2     8.7     8.2     7.7     7.3     6.9     6.5     6.1
108    10.3     9.7     9.2     8.7     8.2     7.7     7.3     6.8     6.4     6.1
109    10.3     9.7     9.2     8.7     8.2     7.7     7.2     6.8     6.4     6.0
110    10.3     9.7     9.2     8.6     8.1     7.7     7.2     6.8     6.4     6.0
111    10.3     9.7     9.1     8.6     8.1     7.6     7.2     6.8     6.3     6.0
112    10.2     9.7     9.1     8.6     8.1     7.6     7.2     6.7     6.3     5.9
113    10.2     9.7     9.1     8.6     8.1     7.6     7.2     6.7     6.3     5.9
114    10.2     9.7     9.1     8.6     8.1     7.6     7.1     6.7     6.3     5.9
115+   10.2     9.7     9.1     8.6     8.1     7.6     7.1     6.7     6.3     5.9
 
AGES    90     91     92     93     94     95     96     97     98     99
 90    7.8    7.6    7.4    7.2    7.1    6.9    6.8    6.6    6.5    6.4
 91    7.6    7.4    7.2    7.0    6.8    6.7    6.5    6.4    6.3    6.1
 92    7.4    7.2    7.0    6.8    6.6    6.4    6.3    6.1    6.0    5.9
 93    7.2    7.0    6.8    6.6    6.4    6.2    6.1    5.9    5.8    5.6
 94    7.1    6.8    6.6    6.4    6.2    6.0    5.9    5.7    5.6    5.4
 95    6.9    6.7    6.4    6.2    6.0    5.8    5.7    5.5    5.4    5.2
 96    6.8    6.5    6.3    6.1    5.9    5.7    5.5    5.3    5.2    5.0
 97    6.6    6.4    6.1    5.9    5.7    5.5    5.3    5.2    5.0    4.9
 98    6.5    6.3    6.0    5.8    5.6    5.4    5.2    5.0    4.8    4.7
 99    6.4    6.1    5.9    5.6    5.4    5.2    5.0    4.9    4.7    4.5
100    6.3    6.0    5.8    5.5    5.3    5.1    4.9    4.7    4.5    4.4
101    6.2    5.9    5.6    5.4    5.2    5.0    4.8    4.6    4.4    4.2
102    6.1    5.8    5.5    5.3    5.1    4.8    4.6    4.4    4.3    4.1
103    6.0    5.7    5.4    5.2    5.0    4.7    4.5    4.3    4.1    4.0
104    5.9    5.6    5.4    5.1    4.9    4.6    4.4    4.2    4.0    3.8
105    5.9    5.6    5.3    5.0    4.8    4.5    4.3    4.1    3.9    3.7
106    5.8    5.5    5.2    4.9    4.7    4.5    4.2    4.0    3.8    3.6
107    5.8    5.4    5.1    4.9    4.6    4.4    4.2    3.9    3.7    3.5
108    5.7    5.4    5.1    4.8    4.6    4.3    4.1    3.9    3.7    3.5
109    5.7    5.3    5.0    4.8    4.5    4.3    4.0    3.8    3.6    3.4
110    5.6    5.3    5.0    4.7    4.5    4.2    4.0    3.8    3.5    3.3
111    5.6    5.3    5.0    4.7    4.4    4.2    3.9    3.7    3.5    3.3
112    5.6    5.3    4.9    4.7    4.4    4.1    3.9    3.7    3.5    3.2
113    5.6    5.2    4.9    4.6    4.4    4.1    3.9    3.6    3.4    3.2
114    5.6    5.2    4.9    4.6    4.3    4.1    3.9    3.6    3.4    3.2
115+   5.5    5.2    4.9    4.6    4.3    4.1    3.8    3.6    3.4    3.1
 
AGES   100    101    102    103    104    105    106    107    108    109
100    4.2    4.1    3.9    3.8    3.7    3.5    3.4    3.3    3.3    3.2
101    4.1    3.9    3.7    3.6    3.5    3.4    3.2    3.1    3.1    3.0
102    3.9    3.7    3.6    3.4    3.3    3.2    3.1    3.0    2.9    2.8
103    3.8    3.6    3.4    3.3    3.2    3.0    2.9    2.8    2.7    2.6
104    3.7    3.5    3.3    3.2    3.0    2.9    2.7    2.6    2.5    2.4
105    3.5    3.4    3.2    3.0    2.9    2.7    2.6    2.5    2.4    2.3
106    3.4    3.2    3.1    2.9    2.7    2.6    2.4    2.3    2.2    2.1
107    3.3    3.1    3.0    2.8    2.6    2.5    2.3    2.2    2.1    2.0
108    3.3    3.1    2.9    2.7    2.5    2.4    2.2    2.1    1.9    1.8
109    3.2    3.0    2.8    2.6    2.4    2.3    2.1    2.0    1.8    1.7
110    3.1    2.9    2.7    2.5    2.3    2.2    2.0    1.9    1.7    1.6
111    3.1    2.9    2.7    2.5    2.3    2.1    1.9    1.8    1.6    1.5
112    3.0    2.8    2.6    2.4    2.2    2.0    1.9    1.7    1.5    1.4
113    3.0    2.8    2.6    2.4    2.2    2.0    1.8    1.6    1.5    1.3
114    3.0    2.7    2.5    2.3    2.1    1.9    1.8    1.6    1.4    1.3
115+   2.9    2.7    2.5    2.3    2.1    1.9    1.7    1.5    1.4    1.2
 
AGES   110   111   112   113    114   115+
110    1.5   1.4   1.3   1.2    1.1   1.1
111    1.4   1.2   1.1   1.0    1.0   1.0
112    1.3   1.1   1.0   1.0    1.0   1.0
113    1.2   1.1   1.0   1.0    1.0   1.0
114    1.1   1.0   1.0   1.0    1.0   1.0
115+   1.1   1.0   1.0   1.0    1.0   1.0
 
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