Joint Life Expectancy Table to Calculate Minimum Required 401k Distributions (MRDs)

Retirement Account Owner’s Age (70 – 80)

Age of Your Beneficiary
Retirement Account Owner’s Age (Your Age)

 

70

71 

72

73 

74 

75 

76 

77 

78 

79 

80

 40

44.0

44.0

43.9

43.9

43.9

43.8

43.8

43.8

43.8

43.8

43.7

 41

43.1

43.0

43.0

43.0

42.9

42.9

42.9

42.9

42.8

42.8

42.8

 42

42.2

42.1

42.1

42.0

42.0

42.0

41.9

41.9

41.9

41.9

41.8

43

41.3

41.2

41.1

41.1

41.1

41.0

41.0

41.0

40.9

40.9

40.9

44

40.3

40.3

40.2

40.2

40.1

40.1

40.1

40.0

40.0

40.0

40.0

45

39.4

39.4

39.3

39.3

39.2

39.2

39.1

39.1

39.1

39.1

39.0

46

38.6

38.5

38.4

38.4

38.3

38.3

38.2

38.2

38.2

38.1

38.1

47

37.7

37.6

37.5

37.5

37.4

37.4

37.3

37.3

37.2

37.2

37.2

48

36.8

36.7

36.6

36.6

36.5

36.5

36.4

36.4

36.3

36.3

36.3

49

35.9

35.9

35.8

35.7

35.6

35.6

35.5

35.5

35.4

35.4

35.4

50

35.1

35.0

34.9

34.8

34.8

34.7

34.6

34.6

34.5

34.5

34.5

51

34.3

34.2

34.1

34.0

33.9

33.8

33.8

33.7

33.6

33.6

33.6

52

33.4

33.3

33.2

33.1

33.0

33.0

32.9

32.8

32.8

32.7

32.7

53

32.6

32.5

32.4

32.3

32.2

32.1

32.0

32.0

31.9

31.8

31.8

54

31.8

31.7

31.6

31.5

31.4

31.3

31.2

31.1

31.0

31.0

30.9

55

31.1

30.9

30.8

30.6

30.5

30.4

30.3

30.3

30.2

30.1

30.1

56

30.3

30.1

30.0

29.8

29.7

29.6

29.5

29.4

29.3

29.3

29.2

57

29.5

29.4

29.2

29.1

28.9

28.8

28.7

28.6

28.5

28.4

28.4

58

28.8

28.6

28.4

28.3

28.1

28.0

27.9

27.8

27.7

27.6

27.5

59

28.1

27.9

27.7

27.5

27.4

27.2

27.1

27.0

26.9

26.8

26.7

60

27.4

27.2

27.0

26.8

26.6

26.5

26.3

26.2

26.1

26.0

25.9

61

26.7

26.5

26.3

26.1

25.9

25.7

25.6

25.4

25.3

25.2

25.1

62

26.1

25.8

25.6

25.4

25.2

25.0

24.8

24.7

24.6

24.4

24.3

63

25.4

25.2

24.9

24.7

24.5

24.3

24.1

23.9

23.8

23.7

23.6

64

24.8

24.5

24.3

24.0

23.8

23.6

23.4

23.2

23.1

22.9

22.8

65

24.3

23.9

23.7

23.4

23.1

22.9

22.7

22.5

22.4

22.2

22.1

66

23.7

23.4

23.1

22.8

22.5

22.3

22.0

21.8

21.7

21.5

21.3

67

23.2

22.8

22.5

22.2

21.9

21.6

21.4

21.2

21.0

20.8

20.6

68

22.7

22.3

22.0

21.6

21.3

21.0

20.8

20.6

20.3

20.1

20.0

69

22.2

21.8

21.4

21.1

20.8

20.5

20.2

19.9

19.7

19.5

19.3

70

21.8

21.3

20.9

20.6

20.2

19.9

19.6

19.4

19.1

18.9

18.7

Retirement Account Owner’s Age (80 – 90)

Age of Your Beneficiary
Retirement Account Owner’s Age (Your Age)

 

80

81 

82

83 

84 

85 

86 

87 

88 

89 

90

 50

34.5

34.4

34.4

34.4

34.3

34.3

34.3

34.3

34.3

34.3

34.2

 51

33.6

33.5

33.5

33.5

33.4

33.4

33.4

33.4

33.4

33.3

33.3

 52

32.7

32.6

32.6

32.6

32.5

32.5

32.5

32.5

32.5

32.4

32.4

53

31.8

31.8

31.7

31.7

31.7

31.6

31.6

31.6

31.6

31.5

31.5

54

30.9

30.9

30.8

30.8

30.8

30.7

30.7

30.7

30.7

30.7

30.6

55

30.1

30.0

30.0

29.9

29.9

29.9

29.8

29.8

29.8

29.8

29.8

56

29.2

29.2

29.1

29.1

29.0

29.0

29.0

28.9

28.9

28.9

28.9

57

28.4

28.3

28.3

28.2

28.2

28.1

28.1

28.1

28.0

28.0

28.0

58

27.5

27.5

27.4

27.4

27.3

27.3

27.2

27.2

27.2

27.2

27.1

59

26.7

26.6

26.6

26.5

26.5

26.4

26.4

26.4

26.3

26.3

26.3

60

25.9

25.8

25.8

25.7

25.6

25.6

25.5

25.5

25.5

25.4

25.4

61

25.1

25.0

24.9

24.9

24.8

24.8

24.7

24.7

24.6

24.6

24.6

62

24.3

24.2

24.1

24.1

24.0

23.9

23.9

23.8

23.8

23.8

23.7

63

23.6

23.4

23.4

23.3

23.2

23.1

23.1

23.0

23.0

22.9

22.9

64

22.8

22.7

22.6

22.5

22.4

22.3

22.3

22.2

22.2

22.1

22.1

65

22.1

21.9

21.8

21.7

21.6

21.6

21.5

21.4

21.4

21.3

21.3

66

21.3

21.2

21.1

21.0

20.9

20.8

20.7

20.7

20.6

20.5

20.5

67

20.6

20.5

20.4

20.2

20.1

20.1

20.0

19.9

19.8

19.8

19.7

68

20.0

19.8

19.7

19.5

19.4

19.3

19.2

19.2

19.1

19.0

19.0

69

19.3

19.1

19.0

18.8

18.7

18.6

18.5

18.4

18.3

18.3

18.2

70

18.7

18.5

18.3

18.2

18.0

17.9

17.8

17.7

17.6

17.6

17.5

71

18.1

17.9

17.7

17.5

17.4

17.3

17.1

17.0

16.9

16.9

16.8

72

17.5

17.3

17.1

16.9

16.7

16.6

16.5

16.4

16.3

16.2

16.1

73

16.9

16.7

16.5

16.3

16.1

16.0

15.8

15.7

15.6

15.5

15.4

74

16.4

16.2

15.9

15.7

15.5

15.4

15.2

15.1

15.0

14.9

14.8

75

15.9

15.6

15.4

15.2

15.0

14.8

14.6

14.5

14.4

14.3

14.2

76

15.4

15.1

14.9

14.7

14.4

14.3

14.1

13.9

13.8

13.7

13.6

77

15.0

14.7

14.4

14.2

13.9

13.7

13.5

13.4

13.2

13.1

13.0

78

14.5

14.2

13.9

13.7

13.4

13.2

13.0

12.9

12.7

12.6

12.4

79

14.1

13.8

13.5

13.2

13.0

12.8

12.5

12.4

12.2

12.0

11.9

80

13.8

13.4

13.1

12.8

12.6

12.3

12.1

11.9

11.7

11.5

11.4

These tables are taken from:
IRS Joint and Last Survivor Table; 26 CFR Part 54 Section 401(a)(9)-9

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