[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-571206-105":53,"doc-detail-571206-en":120},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":113,"head_meta":115,"extra_data":117,"updated_unix":119},105,"en","rmd-table-percentage-equivalencies-updated-life-expectancy-tables-for-use-in-2022-and-beyond","RMD table percentage equivalencies - Updated life expectancy tables for use in 2022 and beyond","","RMD table percentage equivalencies summarizing how Required Minimum Distributions (RMD) are calculated for IRA owners and beneficiaries using IRS life expectancy tables. It explains the Uniform Table for IRA owners, including when the Joint Life Table may apply, then outlines RMD approaches for beneficiaries using the Single Life Table, covering stretch schedules, eligible designated beneficiaries (EDB), the minus-1 method, 10-year liquidation rules, timing requirements by December 31, and spousal re-calculation.",{"@graph":63,"@context":112},[64,80,95],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/rmd-table-percentage-equivalencies-updated-life-expectancy-tables-for-use-in-2022-and-beyond/571206/",4,{"url":78,"name":59,"@type":81,"author":82,"headline":59,"publisher":85,"fileFormat":88,"inLanguage":57,"description":61,"dateModified":89,"datePublished":89,"encodingFormat":88,"isAccessibleForFree":90,"interactionStatistic":91},"DigitalDocument",{"name":83,"@type":84},"asba","Person",{"url":68,"name":86,"@type":87},"DocShare","Organization","application/pdf","2026-10-13",true,{"@type":92,"interactionType":93,"userInteractionCount":4},"InteractionCounter",{"@type":94},"ViewAction",{"@type":96,"mainEntity":97},"FAQPage",[98,104,108],{"name":99,"@type":100,"acceptedAnswer":101},"What table does an IRA owner use to calculate yearly RMDs?","Question",{"text":102,"@type":103},"An IRA owner uses the Uniform Table to calculate yearly RMDs by using the life expectancy factor for each age.","Answer",{"name":105,"@type":100,"acceptedAnswer":106},"When can an IRA owner use the Joint Life Table instead of the Uniform Table?",{"text":107,"@type":103},"An IRA owner may use the Joint Life Table if the IRA owner’s spouse is the sole beneficiary and is more than 10 years younger than the IRA owner.",{"name":109,"@type":100,"acceptedAnswer":110},"How do non-spouse eligible designated beneficiaries generally calculate RMDs over time?",{"text":111,"@type":103},"A non-spouse EDB uses life expectancy from the Single Life Table based on the beneficiary’s age on December 31, then applies the minus-1 method each year until the end of the life expectancy, with specific liquidation rules for minor EDBs.","https://schema.org",{"og:url":78,"og:type":114,"og:title":59,"og:site_name":86,"og:description":61},"article",{"robots":116,"canonical":78},"index,follow",{"doc_id":118,"site_id":56},571206,1791902805,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":83,"user_avatar":123,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":129,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":130,"faqs":131,"seo_title":132,"seo_description":61,"update_tm":119,"read_time":73},3985747872567,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","RMD table percentage equivalencies  \nIRA Owner Required Minimum Distributions (RMD)  \nThe Uniform Table is used by IRA owners but not by beneficiaries. The IRA owner uses the life expectancy factor for each age to calculate their yearly RMD. This chart reflects updated life expectancy tables for use in 2022 and beyond . IRA owners may also use the Joint Life Table (not shown) if the IRA owner’s spouse is the sole beneficiary of the IRA and is more than 10 years younger than the IRA owner.  \n\n| Uniform Table - For Use By Owners |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Age | L. E. Factor | % Equivalent | Age | L. E. Factor | % Equivalent |\n| 72 | 27.4 | 3.65% | 97 | 7.8 | 12.82% |\n| 73 | 26.5 | 3.77% | 98 | 7.3 | 13.70% |\n| 74 | 25.5 | 3.92% | 99 | 6.8 | 14.71% |\n| 75 | 24.6 | 4.07% | 100 | 6.4 | 15.63% |\n| 76 | 23.7 | 4.22% | 101 | 6 | 16.67% |\n| 77 | 22.9 | 4.37% | 102 | 5.6 | 17.86% |\n| 78 | 22 | 4.55% | 103 | 5.2 | 19.23% |\n| 79 | 21.1 | 4.74% | 104 | 4.9 | 20.41% |\n| 80 | 20.2 | 4.95% | 105 | 4.6 | 21.74% |\n| 81 | 19.4 | 5.15% | 106 | 4.3 | 23.26% |\n| 82 | 18.5 | 5.41% | 107 | 4.1 | 24.39% |\n| 83 | 17.7 | 5.65% | 108 | 3.9 | 25.64% |\n| 84 | 16.8 | 5.95% | 109 | 3.7 | 27.03% |\n| 85 | 16 | 6.25% | 110 | 3.5 | 28.57% |\n| 86 | 15.2 | 6.58% | 111 | 3.4 | 29.41% |\n| 87 | 14.4 | 6.94% | 112 | 3.3 | 30.30% |\n| 88 | 13.7 | 7.30% | 113 | 3.1 | 32.26% |\n| 89 | 12.9 | 7.75% | 114 | 3 | 33.33% |\n| 90 | 12.2 | 8.20% | 115 | 2.9 | 34.48% |\n| 91 | 11.5 | 8.70% | 116 | 2.8 | 35.71% |\n| 92 | 10.8 | 9.26% | 117 | 2.7 | 37.04% |\n| 93 | 10.1 | 9.90% | 118 | 2.5 | 40.00% |\n| 94 | 9.5 | 10.53% | 119 | 2.3 | 43.48% |\n| 95 | 8.9 | 11.24% | 120 | 2 | 50.00% |\n| 96 | 8.4 | 11.90% |  |  |  |\n\nRMDs for Designated Beneficiaries of Nonqualified Deferred Annuities and IRAs  \nThe Single Life Table (shown on page 3) is used by beneficiaries of nonqualified deferred annuities and IRAs to calculate the RMDs from these inherited accounts in several different situations that are described below.  \nNonqualified Deferred Annuity Stretch  \nNon-spouse individual beneficiaries of nonqualified deferred annuities use the Single Life Table to establish their initial life expectancy for a “stretch” schedule. The beneficiary’s life expectancy is based on the age they will be on December 31 of the year following the year of the owner’s death. For every year thereafter, the beneficiary subtracts 1 from the prior year life expectancy. This is called the fixed-term or minus-1 method. Life expectancy-based payments must begin from the inherited nonqualified deferred annuity within 1 year of the date of the owner’s death. If not, the entire inherited nonqualified annuity must be distributed within 5 years of the date of the owner’s death.  \nStretch IRA for Eligible Designated Beneficiaries (EDB)  \nFor IRA owner deaths in 2020 or thereafter life expectancy-based payouts are only available to EDBs of IRAs who meet certain criteria. Otherwise, the designated beneficiary, who can be an individual or a qualifying trust, will have at most 10 years to liquidate the inherited IRA. An EDB can be the surviving spouse of the IRA owner, the minor child of the IRA owner, an individual who is disabled or chronically ill, or an individual who is older or not more than 10 years younger than the deceased owner.  \nRMDs for Non-Spouse EDB’s  \nA non-spouse EDB must take the first life expectancy-based payment from an inherited IRA by December 31 of the year following the year of the owner’s death. In most situations, a non-spouse EDB uses their own life expectancy taken from the Single Life Table based on the age they will be on December 31 of the year following the year of the owner’s death. For every year thereafter, the minus-1 method is used to calculate the RMDs until the end of the beneficiary’s life expectancy except for minor EDBs. For minor EDBs, the inherited IRA must be liquidated by the earlier of 10 years after the minor EBD turns 21 or 10 years after the minor EDB’s ","cbCaic9jeLRx1G75","https://ap.wps.com/l/cbCaic9jeLRx1G75","pdf",250964,"English","# RMD table percentage equivalencies\n## IRA Owner Required Minimum Distributions (RMD)\n## RMDs for Designated Beneficiaries of Nonqualified Deferred Annuities and IRAs\n## Nonqualified Deferred Annuity Stretch\n## Stretch IRA for Eligible Designated Beneficiaries (EDB)\n## RMDs for Non-Spouse EDB’s\n## RMDs From Spousal Inherited IRAs","[{\"question\":\"What table does an IRA owner use to calculate yearly RMDs?\",\"answer\":\"An IRA owner uses the Uniform Table to calculate yearly RMDs by using the life expectancy factor for each age.\"},{\"question\":\"When can an IRA owner use the Joint Life Table instead of the Uniform Table?\",\"answer\":\"An IRA owner may use the Joint Life Table if the IRA owner’s spouse is the sole beneficiary and is more than 10 years younger than the IRA owner.\"},{\"question\":\"How do non-spouse eligible designated beneficiaries generally calculate RMDs over time?\",\"answer\":\"A non-spouse EDB uses life expectancy from the Single Life Table based on the beneficiary’s age on December 31, then applies the minus-1 method each year until the end of the life expectancy, with specific liquidation rules for minor EDBs.\"}]","RMD table percentage equivalencies - Updated life expectancy tables for use in 2022 and beyond | PDF"]