II. Internal Revenue Service's Table A -
Maximum Life Expectancy Divisors

Table A
Prop. Reg 1.401(a)(9)-2)
Participant's Age Maximum Life
Expectancy Divisor
70 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

Discussion of the application of these divisors is in
Whom Can I Name As A Calculation Beneficiary?

These apply only if you name someone other than your spouse as your calculation beneficiary.


Next: III. The Effects of Calculation Methods
on Life Expectancy Factors

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