IRS Proposes New RMD Tables Effective January 1st, 2021
On Thursday, November 7, the Service released 122 pages describing proposed regulations which will modify Required Minimum Distributions (RMDs). The new rules must be understood by those whose provide advice regarding RMDs – including post-mortem RMDs. The following charts display the proposed changes in RMD factors. The increase in factors reflects the increased life expectancy of people. These changes would not go into effect until 2021.
Additional information can be found here: Here
| Uniform Lifetime Table | Single Life Table | |||||
| Age | Current LE Factor | Proposed LE Factor | Age | Current LE Factor | Proposed LE Factor | |
| 70 | 27.4 | 29.1 | 0 | 82.4 | 84.5 | |
| 71 | 26.5 | 28.2 | 1 | 81.6 | 83.7 | |
| 72 | 25.6 | 27.3 | 2 | 80.6 | 82.7 | |
| 73 | 24.7 | 26.4 | 3 | 79.7 | 81.7 | |
| 74 | 23.8 | 25.5 | 4 | 78.7 | 80.8 | |
| 75 | 22.9 | 24.6 | 5 | 77.7 | 79.8 | |
| 76 | 22.0 | 23.7 | 6 | 76.7 | 78.8 | |
| 77 | 21.2 | 22.8 | 7 | 75.8 | 77.8 | |
| 78 | 20.3 | 21.9 | 8 | 74.8 | 76.8 | |
| 79 | 19.5 | 21.0 | 9 | 73.8 | 75.8 | |
| 80 | 18.7 | 20.2 | 10 | 72.8 | 74.8 | |
| 81 | 17.9 | 19.3 | 11 | 71.8 | 73.8 | |
| 82 | 17.1 | 18.4 | 12 | 70.8 | 72.8 | |
| 83 | 16.3 | 17.6 | 13 | 69.9 | 71.9 | |
| 84 | 15.5 | 16.8 | 14 | 68.9 | 70.9 | |
| 85 | 14.8 | 16.0 | 15 | 67.9 | 69.9 | |
| 86 | 14.1 | 15.2 | 16 | 66.9 | 68.9 | |
| 87 | 13.4 | 14.4 | 17 | 66.0 | 67.9 | |
| 88 | 12.7 | 13.6 | 18 | 65.0 | 66.9 | |
| 89 | 12.0 | 12.9 | 19 | 64.0 | 66.0 | |
| 90 | 11.4 | 12.1 | 20 | 63.0 | 65.0 | |
| 91 | 10.8 | 11.4 | 21 | 62.1 | 64.0 | |
| 92 | 10.2 | 10.8 | 22 | 61.1 | 63.0 | |
| 93 | 9.6 | 10.1 | 23 | 60.1 | 62.0 | |
| 94 | 9.1 | 9.5 | 24 | 59.1 | 61.1 | |
| 95 | 8.6 | 8.9 | 25 | 58.2 | 60.1 | |
| 96 | 8.1 | 8.3 | 26 | 57.2 | 59.1 | |
| 97 | 7.6 | 7.8 | 27 | 56.2 | 58.2 | |
| 98 | 7.1 | 7.3 | 28 | 55.3 | 57.2 | |
| 99 | 6.7 | 6.8 | 29 | 54.3 | 56.2 | |
| 100 | 6.3 | 6.4 | 30 | 53.3 | 55.3 | |
| 101 | 5.9 | 5.9 | 31 | 52.4 | 54.3 | |
| 102 | 5.5 | 5.6 | 32 | 51.4 | 53.4 | |
| 103 | 5.2 | 5.2 | 33 | 50.4 | 52.4 | |
| 104 | 4.9 | 4.9 | 34 | 49.4 | 51.4 | |
| 105 | 4.5 | 4.6 | 35 | 48.5 | 50.5 | |
| 106 | 4.2 | 4.3 | 36 | 47.5 | 49.5 | |
| 107 | 3.9 | 4.1 | 37 | 46.5 | 48.6 | |
| 108 | 3.7 | 3.9 | 38 | 45.6 | 47.6 | |
| 109 | 3.4 | 3.7 | 39 | 44.6 | 46.6 | |
| 110 | 3.1 | 3.5 | 40 | 43.6 | 45.7 | |
| 111 | 2.9 | 3.4 | 41 | 42.7 | 44.7 | |
| 112 | 2.6 | 3.2 | 42 | 41.7 | 43.8 | |
| 113 | 2.4 | 3.1 | 43 | 40.7 | 42.8 | |
| 114 | 2.1 | 3.0 | 44 | 39.8 | 41.8 | |
| 115 | 1.9 | 2.9 | 45 | 38.8 | 40.9 | |
| 116 | 2.8 | 46 | 37.9 | 39.9 | ||
| 117 | 2.7 | 47 | 37.0 | 39.0 | ||
| 118 | 2.5 | 48 | 36.0 | 38.0 | ||
| 119 | 2.3 | 49 | 35.1 | 37.1 | ||
| 120 | 2.0 | 50 | 34.2 | 36.1 | ||