Single Life Table

The Single Life Table (shown below) is used by beneficiaries to calculate “stretch” RMDs from their inherited account(s).

Age Life Expectancy
0
84.6
1
83.7
2
82.8
3
81.8
4
80.8
5
79.8
6
78.8
7
77.9
8
76.9
9
75.9
10
74.9
11
73.9
12
72.9
13
71.9
14
70.9
15
69.9
16
69
17
68
18
67
19
66
20
65
21
64.1
22
63.1
23
62.1
24
61.1
25
60.2
26
59.2
27
58.2
28
57.3
29
56.3
30
55.3
31
54.4
32
53.5
33
52.5
34
51.5
35
50.5
36
49.6
37
48.6
38
47.7
39
46.7
40
45.7
41
44.8
42
43.8
43
42.9
44
41.9
45
41
46
40
47
39
48
38.1
49
37.1
50
36.2
51
35.3
52
34.3
53
33.4
54
32.5
55
31.6
56
30.6
57
29.8
58
28.9
59
28
60
27.1
61
26.2
62
25.4
63
24.5
64
23.7
65
22.9
66
22
67
21.2
68
20.4
69
19.6
70
18.8
71
18
72
17.2
73
16.4
74
15.6
75
14.8
76
14.1
77
13.3
78
12.6
79
11.9
80
11.2
81
10.5
82
9.9
83
9.3
84
8.7
85
8.1
86
7.6
87
7.1
88
6.6
89
6.1
90
5.7
91
5.3
92
4.9
93
4.6
94
4.3
95
4
96
3.7
97
3.4
98
3.2
99
3
100
2.8
101
2.6
102
2.5
103
2.3
104
2.2
105
2.1
106
2.1
107
2.1
108
2
109
2
110
2
111
2
112
2
113
1.9
114
1.9
115
1.8
116
1.8
117
1.6
118
1.4
119
1.1
120+
1

Source: Federal Register

 

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