(Use this table for calculating lifetime RMDs from IRAs and retirement plan accounts.)

Example: Brian is a retired 401(k) participant who turned 70-1/2 on March 31. His daughter, Susan, is the beneficiary on his account. On December 31 of last year, the ending balance in his 401(k) was $262,000. To calculate his RMD for this year, he divides $262,000 by his life expectancy factor of 26.5 years. His distribution amount is $9,886.79.

Account balance / Life expectancy factor = RMD
$262,000 26.5 $9,886.79
Account owner’s age1 Life expectancy factor Account owner’s age1 Life expectancy factor
70 27.4 93 9.6
71 26.5 94 9.1
72 25.6 95 8.6
73 24.7 96 8.1
74 23.8 97 7.6
75 22.9 98 7.1
76 22.0 99 6.7
77 21.2 100 6.3
78 20.3 101 5.9
79 19.5 102 5.5
80 18.7 103 5.2
81 17.9 104 4.9
82 17.1 105 4.5
83 16.3 106 4.2
84 15.5 107 3.9
85 14.8 108 3.7
86 14.1 109 3.4
87 13.4 110 3.1
88 12.7 111 2.9
89 12.0 112 2.6
90 11.4 113 2.4
91 10.8 114 2.1
92 10.2 115+ 1.9

1 For account owners who turn 70 between January and June, use the life expectancy factor of 27.4 to calculate the RMD. For account owners who turn 70 between July and December, use the life expectancy factor of 26.5.


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.