From IRB 2001-11 March 12, 2001 page 89
(2) Table for determining distribution period
( i) General rule. The following table is used for determining the distribution period for lifetime distributions to an owner
For the latest tables issues June 2002 see page 16 at
http://www.irs.gov/pub/irs-pdf/p590supp.pdf
| Age of the employee | Distribution period |
| 70 | 26.2 |
| 71 | 25.3 |
| 72 | 24.4 |
| 73 | 23.5 |
| 74 | 22.7 |
| 75 | 21.8 |
| 76 | 20.9 |
| 77 | 20.1 |
| 78 | 19.2 |
| 79 | 18.4 |
| 80 | 17.6 |
| 81 | 16.8 |
| 82 | 16.0 |
| 83 | 15.3 |
| 84 | 14.5 |
| 85 | 13.8 |
| 86 | 13.1 |
| 87 | 12.4 |
| 88 | 11.8 |
| 89 | 11.1 |
| 90 | 10.5 |
| 91 | 9.9 |
| 92 | 9.4 |
| 93 | 8.8 |
| 94 | 8.3 |
| 95 | 7.8 |
| 96 | 7.3 |
| 97 | 6.9 |
| 98 | 6.5 |
| 99 | 6.1 |
| 100 | 5.7 |
| 101 | 5.3 |
| 102 | 5.0 |
| 103 | 4.7 |
| 104 | 4.4 |
| 105 | 4.1 |
| 106 | 3.8 |
| 107 | 3.6 |
| 108 | 3.3 |
| 109 | 3.1 |
| 110 | 2.8 |
| 111 | 2.6 |
| 112 | 2.4 |
| 113 | 2.2 |
| 114 | 2.0 |
| 115 and older | 1.8 |
2001Ð 11 I. R. B. 879 March 12, 2001 (ii) Authority for revised table. The table in A-4( a)( 2)( i) of this section may be replaced by any revised table prescribed by the Commissioner in revenue rulings, notices, or other guidance published in the Internal Revenue Bulletin. See §601.601 (d)( 2)( ii)( b) of this chapter.
(b) Spouse is sole beneficiary. If the sole designated beneficiary of an employee is the employee's surviving spouse, for required minimum distributions during the employee's lifetime, the applicable distribution period is the longer of the distribution period determined in accordance with paragraph (a) of this A-4 or the joint life expectancy of the employee and spouse using the employee's and spouse's attained ages as of the employee's and the spouse's birthdays in the distribution calendar year. The spouse is sole designated beneficiary for purposes of determining the applicable distribution period for a distribution calendar year during the employee's lifetime if the spouse is the sole beneficiary of the employee's entire interest at all times during the distribution calendar year.
Sandra Eve Kardos CPA
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818-886-5224 FAX 818-886-1026
PO Box 9333 Van Nuys CA 91409
with offices in Acton, and Ridgecrest, CA
Or E-mail at kardoscpa@mindspring.com