IRA Beneficiary
8. Required Minimum Distribution (Example)
For example, the divisor at age 70 is 27.4. If the balance in your account at the end of the year is $100,000, you divide $100,000 by 27.4, making your first required minimum distribution $3,650.
Almost everyone now uses the same chart to find their life expectancy divisor, even if you have NO beneficiary. You would use a different chart only if your spouse is more than ten years younger than you are. So, let's take a look at the chart.