The Internal Revenue Service's new life expectancy tables are now contained in a separate publication, 'Supplement to Publication 590, Individual Retirement Arrangements (IRAs)."
The tables, which replace Tables I, II and III in Publication 590, are part of final regulations for determining required minimum distributions from retirement plans that were issued in April 2002. The three tables are: Single Life Expectancy (for use by beneficiaries), Joint Life and Last Survivor Expectancy (for use by retirement account owners whose spouses are more than 10 years younger), and Uniform Lifetime (for use by retirement account owners). For 2002, taxpayers may use either the new life expectancy tables or the tables in the existing Publication 590.
To download "Supplement to Publication 590" in PDF format, go to: https://www.irs.gov/pub/irs-pdf/p590supp.pdf
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