Federal Tax

Updated Life Expectancy and Distribution Tables for RMDs

The IRS has issued final regulations that update the life expectancy and distribution tables used to calculate required minimum distributions (RMDs) from qualified retirement plans, IRAs, and annuities. Specifically, the regulations update the Single Life and Joint and Last Survivor Tables (“life expectancy tables”) and the Uniform Lifetime Table (“distribution period table”). The mortality rates were derived by applying mortality improvement through 2022 to the mortality rates from the experience tables used to develop the most recent individual annuity mortality tables. The updated tables apply for distribution calendar years beginning on or after Jan. 1, 2022. Click here for more details. Contact Cg Tax, Audit & Advisory with questions. © 2020