Uniform Lifetime Table

The Uniform Lifetime Table as provided by the IRS in Appendix A of Revenue Ruling 2002-62. The Uniform Lifetime Table is permitted to calculate Minimum Distributions for lifetime distributions beginning on or after January 1, 2002 and must be used for lifetime distributions for calendar years beginning on or after January 1, 2003. If your beneficiary is your spouse who is more than 10 years younger than you, distributions during your joint lives may be calculated using the Joint and Last Survivor Table. Uniform Lifetime Table rates are lower than Single Life Table rates, resulting in a lower required minimum distribution.

Uniform Lifetime Table for Rev. Rul. 2002-62
Taxpayer's Age	Life Expectancy	Taxpayer's Age	Life Expectancy
0	86.2	58	38.7
1	86.2	59	37.8
2	86.2	60	36.8
3	86.2	61	35.8
4	86.2	62	34.9
5	86.2	63	33.9
6	86.2	64	33.0
7	86.2	65	32.0
8	86.2	66	31.1
9	86.2	67	30.2
10	86.2	68	29.2
11	85.2	69	28.3
12	84.2	70	27.4
13	83.2	71	26.5
14	82.2	72	25.6
15	81.2	73	24.7
16	80.2	74	23.8
17	79.2	75	22.9
18	78.2	76	22.0
19	77.3	77	21.2
20	76.3	78	20.3
21	75.3	79	19.5
22	74.3	80	18.7
23	73.3	81	17.9
24	72.3	82	17.1
25	71.3	83	16.3
26	70.3	84	15.5
27	69.3	85	14.8
28	68.3	86	14.1
29	67.3	87	13.4
30	66.3	88	12.7
31	65.3	89	12.0
32	64.3	90	11.4
33	63.3	91	10.8
34	62.3	92	10.2
35	61.4	93	9.6
36	60.4	94	9.1
37	59.4	95	8.6
38	58.4	96	8.1
39	57.4	97	7.6
40	56.4	98	7.1
41	55.4	99	6.7
42	54.4	100	6.3
43	53.4	101	5.9
44	52.4	102	5.5
45	51.5	103	5.2
46	50.5	104	4.9
47	49.5	105	4.5
48	48.5	106	4.2
49	47.5	107	3.9
50	46.5	108	3.7
51	45.5	109	3.4
52	44.6	110	3.1
53	43.6	111	2.9
54	42.6	112	2.6
55	41.6	113	2.4
56	40.7	114	2.1
57	39.7	115	1.9