Required Minimum Distributions—
Joint and Last Survivor Table

 

The table below applies to distribution calendar years (as defined in §1.401(a)(9)-5, Q&A-1(b)) beginning on or after January 1, 2022.

 

AGES

40

41

42

43

44

45

46

47

48

49

73

46.0

45.1

44.1

43.2

42.3

41.4

40.4

39.5

38.6

37.7

74

46.0

45.0

44.1

43.2

42.2

41.3

40.4

39.5

38.6

37.7

75

45.9

45.0

44.1

43.1

42.2

41.3

40.3

39.4

38.5

37.6

76

45.9

45.0

44.0

43.1

42.2

41.2

40.3

39.4

38.5

37.5

77

45.9

45.0

44.0

43.1

42.1

41.2

40.3

39.3

38.4

37.5

78

45.9

44.9

44.0

43.0

42.1

41.2

40.2

39.3

38.4

37.5

79

45.9

44.9

44.0

43.0

42.1

41.1

40.2

39.3

38.3

37.4

 

AGES

40

41

42

43

44

45

46

47

48

49

80

45.9

44.9

43.9

43.0

42.1

41.1

40.2

39.2

38.3

37.4

81

45.8

44.9

43.9

43.0

42.0

41.1

40.1

39.2

38.3

37.3

82

45.8

44.9

43.9

43.0

42.0

41.1

40.1

39.2

38.3

37.3

83

45.8

44.9

43.9

43.0

42.0

41.1

40.1

39.2

38.2

37.3

84

45.8

44.9

43.9

42.9

42.0

41.0

40.1

39.2

38.2

37.3

85

45.8

44.8

43.9

42.9

42.0

41.0

40.1

39.1

38.2

37.3

86

45.8

44.8

43.9

42.9

42.0

41.0

40.1

39.1

38.2

37.2

87

45.8

44.8

43.9

42.9

42.0

41.0

40.1

39.1

38.2

37.2

88

45.8

44.8

43.9

42.9

42.0

41.0

40.0

39.1

38.2

37.2

89

45.8

44.8

43.9

42.9

41.9

41.0

40.0

39.1

38.1

37.2

90

45.8

44.8

43.9

42.9

41.9

41.0

40.0

39.1

38.1

37.2

91

45.8

44.8

43.9

42.9

41.9

41.0

40.0

39.1

38.1

37.2

92

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

93

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

94

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

95

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

96

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

97

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

98

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

99

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.1

38.1

37.2

100

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

101

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

102

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

103

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

 

AGES

40

41

42

43

44

45

46

47

48

49

104

45.8

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

105

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

106

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

107

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

108

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

109

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

110

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

111

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

112

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

113

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

114

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

115

45.7

44.8

43.8

42.9

41.9

41.0

40.0

39.0

38.1

37.1

 

AGES

50

51

52

53

54

55

56

57

58

59

73

36.8

36.0

35.1

34.2

33.4

32.6

31.7

30.9

30.1

29.4

74

36.8

35.9

35.0

34.1

33.3

32.4

31.6

30.8

30.0

29.2

75

36.7

35.8

34.9

34.1

33.2

32.4

31.5

30.7

29.9

29.1

76

36.6

35.7

34.9

34.0

33.1

32.3

31.4

30.6

29.8

29.0

77

36.6

35.7

34.8

33.9

33.0

32.2

31.3

30.5

29.7

28.8

78

36.5

35.6

34.7

33.9

33.0

32.1

31.2

30.4

29.6

28.7

79

36.5

35.6

34.7

33.8

32.9

32.0

31.2

30.3

29.5

28.7

80

36.5

35.5

34.6

33.7

32.9

32.0

31.1

30.3

29.4

28.6

81

36.4

35.5

34.6

33.7

32.8

31.9

31.1

30.2

29.3

28.5

82

36.4

35.5

34.6

33.7

32.8

31.9

31.0

30.1

29.3

28.4

83

36.4

35.4

34.5

33.6

32.7

31.8

31.0

30.1

29.2

28.4

84

36.3

35.4

34.5

33.6

32.7

31.8

30.9

30.0

29.2

28.3

85

36.3

35.4

34.5

33.6

32.7

31.8

30.9

30.0

29.1

28.3

86

36.3

35.4

34.5

33.5

32.6

31.7

30.9

30.0

29.1

28.2

87

36.3

35.4

34.4

33.5

32.6

31.7

30.8

29.9

29.1

28.2

88

36.3

35.3

34.4

33.5

32.6

31.7

30.8

29.9

29.0

28.2

89

36.3

35.3

34.4

33.5

32.6

31.7

30.8

29.9

29.0

28.2

 

AGES

50

51

52

53

54

55

56

57

58

59

90

36.3

35.3

34.4

33.5

32.6

31.7

30.8

29.9

29.0

28.1

91

36.2

35.3

34.4

33.5

32.5

31.6

30.7

29.9

29.0

28.1

92

36.2

35.3

34.4

33.5

32.5

31.6

30.7

29.8

29.0

28.1

93

36.2

35.3

34.4

33.4

32.5

31.6

30.7

29.8

29.0

28.1

94

36.2

35.3

34.4

33.4

32.5

31.6

30.7

29.8

28.9

28.1

95

36.2

35.3

34.4

33.4

32.5

31.6

30.7

29.8

28.9

28.1

96

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

97

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

98

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

 

AGES

50

51

52

53

54

55

56

57

58

59

99

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

100

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

101

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

102

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

103

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

104

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

105

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

106

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

107

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

108

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

109

36.2

35.3

34.3

33.4

32.5

31.6

30.7

29.8

28.9

28.0

 

AGES

60

61

62

63

64

65

66

67

68

69

73

28.6

27.9

27.2

26.5

25.8

25.1

24.5

23.9

23.3

22.7

74

28.4

27.7

27.0

26.2

25.5

24.9

24.2

23.6

23.0

22.4

75

28.3

27.5

26.8

26.1

25.3

24.6

24.0

23.3

22.7

22.1

76

28.2

27.4

26.6

25.9

25.2

24.4

23.7

23.1

22.4

21.8

77

28.0

27.3

26.5

25.7

25.0

24.3

23.5

22.9

22.2

21.5

78

27.9

27.1

26.4

25.6

24.8

24.1

23.4

22.7

22.0

21.3

79

27.8

27.0

26.2

25.5

24.7

23.9

23.2

22.5

21.8

21.1

80

27.8

26.9

26.1

25.3

24.6

23.8

23.1

22.3

21.6

20.9

81

27.7

26.9

26.0

25.2

24.5

23.7

22.9

22.2

21.5

20.7

82

27.6

26.8

26.0

25.2

24.4

23.6

22.8

22.1

21.3

20.6

83

27.5

26.7

25.9

25.1

24.3

23.5

22.7

22.0

21.2

20.5

84

27.5

26.7

25.8

25.0

24.2

23.4

22.6

21.9

21.1

20.4

85

27.4

26.6

25.8

25.0

24.1

23.3

22.6

21.8

21.0

20.3

86

27.4

26.6

25.7

24.9

24.1

23.3

22.5

21.7

20.9

20.2

87

27.4

26.5

25.7

24.9

24.0

23.2

22.4

21.6

20.9

20.1

88

27.3

26.5

25.6

24.8

24.0

23.2

22.4

21.6

20.8

20.0

89

27.3

26.4

25.6

24.8

24.0

23.1

22.3

21.5

20.7

20.0

90

27.3

26.4

25.6

24.7

23.9

23.1

22.3

21.5

20.7

19.9

91

27.3

26.4

25.6

24.7

23.9

23.1

22.3

21.5

20.7

19.9

92

27.2

26.4

25.5

24.7

23.9

23.0

22.2

21.4

20.6

19.8

93

27.2

26.4

25.5

24.7

23.8

23.0

22.2

21.4

20.6

19.8

94

27.2

26.3

25.5

24.7

23.8

23.0

22.2

21.4

20.6

19.8

95

27.2

26.3

25.5

24.6

23.8

23.0

22.2

21.4

20.6

19.7

 

AGES

60

61

62

63

64

65

66

67

68

69

96

27.2

26.3

25.5

24.6

23.8

23.0

22.2

21.3

20.5

19.7

97

27.2

26.3

25.5

24.6

23.8

23.0

22.1

21.3

20.5

19.7

98

27.2

26.3

25.5

24.6

23.8

22.9

22.1

21.3

20.5

19.7

99

27.2

26.3

25.4

24.6

23.8

22.9

22.1

21.3

20.5

19.7

 

AGES

60

61

62

63

64

65

66

67

68

69

100

27.1

26.3

25.4

24.6

23.8

22.9

22.1

21.3

20.5

19.7

101

27.1

26.3

25.4

24.6

23.8

22.9

22.1

21.3

20.5

19.7

102

27.1

26.3

25.4

24.6

23.7

22.9

22.1

21.3

20.5

19.7

103

27.1

26.3

25.4

24.6

23.7

22.9

22.1

21.3

20.5

19.6

 

AGES

70

71

72

73

74

75

76

77

78

79

73

22.2

21.6

21.1

20.7

20.3

19.9

19.5

19.1

18.8

18.6

74

21.8

21.3

20.7

20.3

19.8

19.4

19.0

18.6

18.3

18.0

75

21.5

20.9

20.4

19.9

19.4

18.9

18.5

18.1

17.8

17.4

76

21.2

20.6

20.0

19.5

19.0

18.5

18.1

17.7

17.3

16.9

77

20.9

20.3

19.7

19.1

18.6

18.1

17.7

17.2

16.8

16.4

78

20.6

20.0

19.4

18.8

18.3

17.8

17.3

16.8

16.4

16.0

79

20.4

19.8

19.2

18.6

18.0

17.4

16.9

16.4

16.0

15.6

80

20.2

19.6

18.9

18.3

17.7

17.1

16.6

16.1

15.6

15.2

 

AGES

70

71

72

73

74

75

76

77

78

79

81

20.0

19.4

18.7

18.1

17.4

16.9

16.3

15.8

15.3

14.8

82

19.9

19.2

18.5

17.9

17.2

16.6

16.0

15.5

15.0

14.5

83

19.7

19.0

18.3

17.7

17.0

16.4

15.8

15.2

14.7

14.2

84

19.6

18.9

18.2

17.5

16.8

16.2

15.6

15.0

14.4

13.9

85

19.5

18.8

18.1

17.4

16.7

16.0

15.4

14.8

14.2

13.6

86

19.4

18.7

17.9

17.2

16.5

15.9

15.2

14.6

14.0

13.4

87

19.3

18.6

17.8

17.1

16.4

15.7

15.1

14.4

13.8

13.2

88

19.2

18.5

17.7

17.0

16.3

15.6

14.9

14.3

13.7

13.1

89

19.2

18.4

17.7

16.9

16.2

15.5

14.8

14.2

13.5

12.9

90

19.1

18.4

17.6

16.9

16.1

15.4

14.8

14.1

13.4

12.8

91

19.1

18.3

17.5

16.8

16.1

15.3

14.6

14.0

13.3

12.7

92

19.0

18.3

17.5

16.7

16.0

15.3

14.6

13.9

13.2

12.6

93

19.0

18.2

17.4

16.7

15.9

15.2

14.5

13.8

13.1

12.5

94

19.0

18.2

17.4

16.6

15.9

15.2

14.4

13.7

13.1

12.4

95

18.9

18.2

17.4

16.6

15.9

15.1

14.4

13.7

13.0

12.3

96

18.9

18.1

17.4

16.6

15.8

15.1

14.3

13.6

12.9

12.3

97

18.9

18.1

17.3

16.6

15.8

15.0

14.3

13.6

12.9

12.2

98

18.9

18.1

17.3

16.5

15.8

15.0

14.3

13.6

12.9

12.2

99

18.9

18.1

17.3

16.5

15.7

15.0

14.3

13.5

12.8

12.2

100

18.9

18.1

17.3

16.5

15.7

15.0

14.2

13.5

12.8

12.1

 

AGES

70

71

72

73

74

75

76

77

78

79

101

18.9

18.1

17.3

16.5

15.7

15.0

14.2

13.5

12.8

12.1

102

18.8

18.0

17.3

16.5

15.7

14.9

14.2

13.5

12.8

12.1

103

18.8

18.0

17.3

16.5

15.7

14.9

14.2

13.5

12.8

12.1

104

18.8

18.0

17.2

16.5

15.7

14.9

14.2

13.5

12.7

12.0

105

18.8

18.0

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

106

18.8

18.0

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

107

18.8

18.0

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

108

18.8

18.0

17.2

16.5

15.7

14.9

14.2

13.4

12.7

12.0

109

18.8

18.0

17.2

16.4

15.7

14.9

14.2

13.4

12.7

12.0

 

AGES

80

81

82

83

84

85

86

87

88

89

80

14.7

14.4

14.0

13.7

13.4

13.1

12.9

12.7

12.5

12.3

81

14.4

14.0

13.6

13.2

12.9

12.6

12.4

12.2

12.0

11.8

82

14.0

13.6

13.2

12.8

12.5

12.2

11.9

11.7

11.5

11.3

83

13.7

13.2

12.8

12.4

12.1

11.8

11.5

11.2

11.0

10.8

84

13.4

12.9

12.5

12.1

11.7

11.4

11.1

10.8

10.5

10.3

85

13.1

12.6

12.2

11.8

11.4

11.0

10.7

10.4

10.1

9.9

86

12.9

12.4

11.9

11.5

11.1

10.7

10.4

10.0

9.8

9.5

87

12.7

12.2

11.7

11.2

10.8

10.4

10.0

9.7

9.4

9.1

88

12.5

12.0

11.5

11.0

10.5

10.1

9.8

9.4

9.1

8.8

89

12.3

11.8

11.3

10.8

10.3

9.9

9.5

9.1

8.8

8.5

 

AGES

80

81

82

83

84

85

86

87

88

89

90

12.2

11.6

11.1

10.6

10.1

9.7

9.3

8.9

8.6

8.3

91

12.1

11.5

10.9

10.4

9.9

9.5

9.1

8.7

8.3

8.0

92

11.9

11.4

10.8

10.3

9.8

9.3

8.9

8.5

8.1

7.8

93

11.9

11.3

10.7

10.1

9.6

9.2

8.7

8.3

7.9

7.6

94

11.8

11.2

10.6

10.0

9.5

9.0

8.6

8.2

7.8

7.4

95

11.7

11.1

10.5

9.9

9.4

8.9

8.5

8.0

7.6

7.3

96

11.6

11.0

10.4

9.9

9.3

8.8

8.4

7.9

7.5

7.1

97

11.6

11.0

10.4

9.8

9.2

8.7

8.3

7.8

7.4

7.0

98

11.5

10.9

10.3

9.7

9.2

8.7

8.2

7.7

7.3

6.9

99

11.5

10.9

10.2

9.7

9.1

8.6

8.1

7.6

7.2

6.8

100

11.5

10.8

10.2

9.6

9.1

8.5

8.0

7.6

7.2

6.8

101

11.4

10.8

10.2

9.6

9.0

8.5

8.0

7.5

7.1

6.7

102

11.4

10.8

10.1

9.6

9.0

8.5

8.0

7.5

7.0

6.6

103

11.4

10.7

10.1

9.5

9.0

8.4

7.9

7.4

7.0

6.6

 

AGES

90

91

92

93

94

95

96

97

98

99

100

6.4

6.0

5.7

5.4

5.2

4.9

4.7

4.5

4.3

4.2

101

6.3

6.0

5.6

5.3

5.1

4.8

4.6

4.4

4.2

4.1

102

6.3

5.9

5.6

5.3

5.0

4.7

4.5

4.3

4.1

4.0

103

6.2

5.9

5.5

5.2

4.9

4.7

4.5

4.2

4.1

3.9

104

6.2

5.8

5.5

5.2

4.9

4.6

4.4

4.2

4.0

3.8

105

6.1

5.8

5.4

5.1

4.9

4.6

4.4

4.1

4.0

3.8

106

6.1

5.8

5.4

5.1

4.8

4.6

4.3

4.1

3.9

3.8

107

6.1

5.8

5.4

5.1

4.8

4.6

4.3

4.1

3.9

3.7

108

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.1

3.9

3.7

109

6.1

5.7

5.4

5.1

4.8

4.5

4.3

4.1

3.9

3.7

 

 

 

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