IRA Uniform Distribution Period Table

Age     Distribution Period Age     Distribution Period  
70                  27.4 93                   9.6
71                  26.5 94                   9.1
72                  25.6 95                   8.6
73                  24.7 96                   8.1
74                  23.8 97                   7.6
75                  22.9 98                   7.1
76                  22.0 99                   6.7
77                  21.2 100                 6.3
78                  20.3 101                 5.9
79                  19.5 102                 5.5
80                  18.7 103                 5.2
81                  17.9 104                 4.9
82                  17.1 105                 4.5
83                  16.3 106                 4.2
84                  15.5  107                 3.9
85                  14.8 108                 3.7
86                  14.1 109                 3.4
87                  13.4 110                 3.1
88                  12.7 111                 2.9
89                  12.0 112                 2.6
90                  11.4 113                 2.4
91                  10.8  114                 2.1
92                  10.2 115 and older   1.9

One Exception to the Uniform Distribution Period Table
There is one exception to using the Uniform Distribution Period table. An IRA Owner whose spouse is his sole primary beneficiary (for the entire calendar year) and who is more than ten years younger will use the joint life expectancy table and the attained ages (at the end of the year) of the owner and spouse. This allows the IRA owner to take out less than the Uniform Distribution Period table would have required.