Brought to you by Matt Nutzman The objective of the required minimum distribution rule is to ensure that the entire value of a traditional IRA or employer-sponsored qualified retirement plan account will be distributed over the IRA owner’s/retired employee’s life expectancy. IRS regulations include a “Uniform Lifetime Table” that is generally used to calculate the required minimum distributions that must be made from qualified plans, including 401(k) plans, Section 403(b) annuities and regular IRAs. To calculate your annual required minimum distribution, follow these simple steps: Example:

Step 1:	Account balance as of the previous December 31:	$______ $200,000
Step 2:	Distribution period factor based on your age as of December 31 in the year for which the distribution is being calculated:	25.6
Step 3:	Divide Step 1 by Step 2; the result is your annual required minimum distribution for the year:	$______ $7,812.50

Uniform Lifetime Table:

Age	Distribution Period Factor	Age	Distribution Period Factor	Age	Distribution Period Factor
70	27.4	86	14.1	102	5.5
71	26.5	87	13.4	103	5.2
72	25.6	88	12.7	104	4.9
73	24.7	89	12.0	105	4.5
74	23.8	90	11.4	106	4.2
75	22.9	91	10.8	107	3.9
76	22.0	92	10.2	108	3.7
77	21.2	93	9.6	109	3.4
78	20.3	94	9.1	110	3.1
79	19.5	95	8.6	111	2.9
80	18.7	96	8.1	112	2.6
81	17.9	97	7.6	113	2.4
82	17.1	98	71	114	2.1
83	16.3	99	6.7	115	1.9
84	15.5	100	6.3	and later
85	14.8	101	5.9

EXCEPTION: If your beneficiary is your spouse who is more than 10 years younger than you, instead of this table you can use the actual joint life expectancy of you and your spouse from the IRS Joint and Last Survivor Table to calculate required minimum distributions. NOTE: The above discussion does not apply to non-deductible Roth IRAs, which are not subject to minimum distribution requirements.

Please contact my office if you would like additional information on required minimum distributions.