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Joint Life RMD table

Also called: Joint Life and Last Survivor table

If your spouse is more than 10 years younger than you and is the sole beneficiary of the account, RMDs use a joint-life table with larger divisors, so the required withdrawals are smaller.

Sole beneficiary means the spouse is the only primary beneficiary for the entire year. The table is Table II of IRS Publication 590-B. Eligibility is tested each year; if the spouse dies or the marriage ends, the Uniform Lifetime Table applies again from the following year.

Sources

The current-year figures and the numbers from your own plan appear inside RetIQ. Open the app →

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