American Funds®

IRS Joint Life and Last Survivor Expectancy Table

Use this table to calculate required minimum distributions (RMDs) from IRAs and retirement plan accounts when the spouse beneficiary is more than 10 years younger.

RMD = Account Balance ÷ Life Expectancy Factor (from the table below)

Example: Jessica is an IRA owner, and her husband, Jeff, is the sole beneficiary on her account. On December 31 of last year, Jessica’s ending account balance was $262,000. Jessica turns 72 this year, and Jeff turns 60. To calculate her RMD for this year, Jessica divides $262,000 by the life expectancy factor of 27.0 years. Her distribution amount is $9,703.70.

Please note that this is a partial table. For the complete table, please refer to IRS Publication 590.

Your age
70 71 72 73 74 75 76 77 78 79 80
Your spouse
beneficiary’s
age
69 22.2 21.8 21.4 21.1 20.8 20.5 20.2 19.9 19.7 19.5 19.3
68 22.7 22.3 22.0 21.6 21.3 21.0 20.8 20.6 20.3 20.1 20.0
67 23.2 22.8 22.5 22.2 21.9 21.6 21.4 21.2 21.0 20.8 20.6
66 23.7 23.4 23.1 22.8 22.5 22.3 22.0 21.8 21.7 21.5 21.3
65 24.3 23.9 23.7 23.4 23.1 22.9 22.7 22.5 22.4 22.2 22.1
64 24.8 24.5 24.3 24.0 23.8 23.6 23.4 23.2 23.1 22.9 22.8
63 25.4 25.2 24.9 24.7 24.5 24.3 24.1 23.9 23.8 23.7 23.6
62 26.1 25.8 25.6 25.4 25.2 25.0 24.8 24.7 24.6 24.4 24.3
61 26.7 26.5 26.3 26.1 25.9 25.7 25.6 25.4 25.3 25.2 25.1
60 27.4 27.2 27.0 26.8 26.6 26.5 26.3 26.2 26.1 26.0 25.9
59 28.1 27.9 27.7 27.5 27.4 27.2 27.1 27.0 26.9 26.8 26.7
58 28.8 28.6 28.4 28.3 28.1 28.0 27.9 27.8 27.7 27.6 27.5
57 29.5 29.4 29.2 29.1 28.9 28.8 28.7 28.6 28.5 28.4 28.4
56 30.3 30.1 30.0 29.8 29.7 29.6 29.5 29.4 29.3 29.3 29.2
55 31.1 30.9 30.8 30.6 30.5 30.4 30.3 30.3 30.2 30.1 30.1
54 31.8 31.7 31.6 31.5 31.4 31.3 31.2 31.1 31.0 31.0 30.9
53 32.6 32.5 32.4 32.3 32.2 32.1 32.0 32.0 31.9 31.8 31.8
52 33.4 33.3 33.2 33.1 33.0 33.0 32.9 32.8 32.8 32.7 32.7
51 34.3 34.2 34.1 34.0 33.9 33.8 33.8 33.7 33.6 33.6 33.6

Use the ages you and your spouse will be on this year’s birthdays.


Investors should carefully consider investment objectives, risks, charges and expenses. This and other important information is contained in the fund prospectuses and summary prospectuses, which can be obtained from a financial professional and should be read carefully before investing.

Investments are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so they may lose value.