Discussion of the application of these divisors is in
Table A
Prop. Reg 1.401(a)(9)-2)Participant's Age Maximum Life
Expectancy Divisor70 26.2 71 25.3 72 24.4 73 23.5 74 22.7 75 21.8 76 20.9 77 20.1 78 19.2 79 18.4 80 17.6
Whom Can I Name As A Calculation Beneficiary?These apply only if you name someone other than your spouse as your calculation beneficiary.