{
  "dataset": "IRS Uniform Lifetime Table",
  "description": "Distribution periods by age for required minimum distributions, ages 72 to 120 and over (index 48).",
  "jurisdiction": "us-federal",
  "effectiveFrom": "2022-01-01",
  "effectiveNote": "Applies to distribution calendar years beginning on or after 1 January 2022 (Treas. Reg. §1.401(a)(9)-9(f)(1)).",
  "sources": [
    "Treas. Reg. §1.401(a)(9)-9(c) Uniform Lifetime Table (T.D. 9930, 85 FR 72472, 12 Nov 2020), applicable for distribution calendar years beginning on or after 1 January 2022 (paragraph (f)); read from the eCFR text mirrored at law.cornell.edu and from the Federal Register PDF at govinfo.gov",
    "IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime)",
    "Treas. Reg. §1.401(a)(9)-5(b) and (c): the required minimum for a distribution calendar year is the December 31 balance of the preceding year divided by the distribution period for the employee's age as of the employee's birthday in that year"
  ],
  "status": "verified",
  "verifiedAt": "2026-09-10",
  "verificationMethod": "Transcribed and verified together with the other §1.401(a)(9)-9 tables on 2026-09-10 (see life-expectancy-2022.json: two independent script transcriptions and a red team's reconstruction from the mortality rates agree on every cell); a third, blind read of ages 72–80 on 2026-09-11 (report R3-FED) agreed.",
  "publisher": {
    "name": "Retirematics",
    "page": "https://retirematics.com/rmd-table/"
  },
  "formatVersion": 1,
  "fields": {
    "age": "Age reached on the birthday in the distribution calendar year. 120 means 120 and over.",
    "distributionPeriod": "Sourced. The divisor set by the regulation.",
    "percentageOfBalance": "Computed here as 1 / distributionPeriod, rounded to eight decimals. Not a figure from the source."
  },
  "rows": [
    {
      "age": 72,
      "distributionPeriod": 27.4,
      "percentageOfBalance": 0.03649635
    },
    {
      "age": 73,
      "distributionPeriod": 26.5,
      "percentageOfBalance": 0.03773585
    },
    {
      "age": 74,
      "distributionPeriod": 25.5,
      "percentageOfBalance": 0.03921569
    },
    {
      "age": 75,
      "distributionPeriod": 24.6,
      "percentageOfBalance": 0.04065041
    },
    {
      "age": 76,
      "distributionPeriod": 23.7,
      "percentageOfBalance": 0.04219409
    },
    {
      "age": 77,
      "distributionPeriod": 22.9,
      "percentageOfBalance": 0.04366812
    },
    {
      "age": 78,
      "distributionPeriod": 22,
      "percentageOfBalance": 0.04545455
    },
    {
      "age": 79,
      "distributionPeriod": 21.1,
      "percentageOfBalance": 0.04739336
    },
    {
      "age": 80,
      "distributionPeriod": 20.2,
      "percentageOfBalance": 0.04950495
    },
    {
      "age": 81,
      "distributionPeriod": 19.4,
      "percentageOfBalance": 0.05154639
    },
    {
      "age": 82,
      "distributionPeriod": 18.5,
      "percentageOfBalance": 0.05405405
    },
    {
      "age": 83,
      "distributionPeriod": 17.7,
      "percentageOfBalance": 0.05649718
    },
    {
      "age": 84,
      "distributionPeriod": 16.8,
      "percentageOfBalance": 0.05952381
    },
    {
      "age": 85,
      "distributionPeriod": 16,
      "percentageOfBalance": 0.0625
    },
    {
      "age": 86,
      "distributionPeriod": 15.2,
      "percentageOfBalance": 0.06578947
    },
    {
      "age": 87,
      "distributionPeriod": 14.4,
      "percentageOfBalance": 0.06944444
    },
    {
      "age": 88,
      "distributionPeriod": 13.7,
      "percentageOfBalance": 0.0729927
    },
    {
      "age": 89,
      "distributionPeriod": 12.9,
      "percentageOfBalance": 0.07751938
    },
    {
      "age": 90,
      "distributionPeriod": 12.2,
      "percentageOfBalance": 0.08196721
    },
    {
      "age": 91,
      "distributionPeriod": 11.5,
      "percentageOfBalance": 0.08695652
    },
    {
      "age": 92,
      "distributionPeriod": 10.8,
      "percentageOfBalance": 0.09259259
    },
    {
      "age": 93,
      "distributionPeriod": 10.1,
      "percentageOfBalance": 0.0990099
    },
    {
      "age": 94,
      "distributionPeriod": 9.5,
      "percentageOfBalance": 0.10526316
    },
    {
      "age": 95,
      "distributionPeriod": 8.9,
      "percentageOfBalance": 0.11235955
    },
    {
      "age": 96,
      "distributionPeriod": 8.4,
      "percentageOfBalance": 0.11904762
    },
    {
      "age": 97,
      "distributionPeriod": 7.8,
      "percentageOfBalance": 0.12820513
    },
    {
      "age": 98,
      "distributionPeriod": 7.3,
      "percentageOfBalance": 0.1369863
    },
    {
      "age": 99,
      "distributionPeriod": 6.8,
      "percentageOfBalance": 0.14705882
    },
    {
      "age": 100,
      "distributionPeriod": 6.4,
      "percentageOfBalance": 0.15625
    },
    {
      "age": 101,
      "distributionPeriod": 6,
      "percentageOfBalance": 0.16666667
    },
    {
      "age": 102,
      "distributionPeriod": 5.6,
      "percentageOfBalance": 0.17857143
    },
    {
      "age": 103,
      "distributionPeriod": 5.2,
      "percentageOfBalance": 0.19230769
    },
    {
      "age": 104,
      "distributionPeriod": 4.9,
      "percentageOfBalance": 0.20408163
    },
    {
      "age": 105,
      "distributionPeriod": 4.6,
      "percentageOfBalance": 0.2173913
    },
    {
      "age": 106,
      "distributionPeriod": 4.3,
      "percentageOfBalance": 0.23255814
    },
    {
      "age": 107,
      "distributionPeriod": 4.1,
      "percentageOfBalance": 0.24390244
    },
    {
      "age": 108,
      "distributionPeriod": 3.9,
      "percentageOfBalance": 0.25641026
    },
    {
      "age": 109,
      "distributionPeriod": 3.7,
      "percentageOfBalance": 0.27027027
    },
    {
      "age": 110,
      "distributionPeriod": 3.5,
      "percentageOfBalance": 0.28571429
    },
    {
      "age": 111,
      "distributionPeriod": 3.4,
      "percentageOfBalance": 0.29411765
    },
    {
      "age": 112,
      "distributionPeriod": 3.3,
      "percentageOfBalance": 0.3030303
    },
    {
      "age": 113,
      "distributionPeriod": 3.1,
      "percentageOfBalance": 0.32258065
    },
    {
      "age": 114,
      "distributionPeriod": 3,
      "percentageOfBalance": 0.33333333
    },
    {
      "age": 115,
      "distributionPeriod": 2.9,
      "percentageOfBalance": 0.34482759
    },
    {
      "age": 116,
      "distributionPeriod": 2.8,
      "percentageOfBalance": 0.35714286
    },
    {
      "age": 117,
      "distributionPeriod": 2.7,
      "percentageOfBalance": 0.37037037
    },
    {
      "age": 118,
      "distributionPeriod": 2.5,
      "percentageOfBalance": 0.4
    },
    {
      "age": 119,
      "distributionPeriod": 2.3,
      "percentageOfBalance": 0.43478261
    },
    {
      "age": 120,
      "distributionPeriod": 2,
      "percentageOfBalance": 0.5
    }
  ]
}