Glossary
Uniform Lifetime Table
Definition
The Uniform Lifetime Table is the IRS table of distribution periods most retirement account owners use to calculate their required minimum distribution. Each age has a divisor; the prior year-end balance divided by it gives the RMD. Updated tables have applied since 2022.
How Uniform Lifetime Table works
The table appears in IRS Publication 590-B. It assumes a beneficiary ten years younger than the owner, which keeps RMDs modest. An owner whose sole beneficiary is a spouse more than ten years younger uses the Joint Life and Last Survivor table instead.
Because the divisor falls each year, the RMD rises as a share of the account. At 75 the period is 24.6 (about 4.1% of the balance); at 85 it is 16.0 (about 6.3%).
Why it matters to a firm
Clients rarely know the table exists, and explaining the divisor is the quickest way to make RMDs feel manageable.
| 2026 figure | Source |
|---|---|
| RMD life-expectancy table: IRS Uniform Lifetime Table, in use since 2022 | IRS Publication 590-B |
Calculators that use Uniform Lifetime Table
Questions about Uniform Lifetime Table
Where is the table published?
In IRS Publication 590-B, Appendix B.
Did the table change recently?
Yes, updated life-expectancy tables took effect in 2022, lowering RMDs slightly.
Do beneficiaries use it?
No, beneficiaries generally use the Single Life Expectancy Table.
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Related terms: Required minimum distribution · Required beginning date
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