Retirement Plans: Minimum Distribution Requirements
Table III: Uniform Lifetime Table
 

 Age of employee    Distribution period
      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

 Age of employee    Distribution period
      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
   
   
   

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