The IRS has issued final regs that update the life expectancy and distribution tables used to calculate required minimum distributions (RMDs) from qualified retirement plans, IRAs and annuities.
noviembre 10, 2020
Specifically, the regs update the Single Life and Joint and Last Survivor Tables (“life expectancy tables”) and the Uniform Lifetime Table (“distribution period table”). The mortality rates were derived by applying mortality improvement through 2022 to the mortality rates from the experience tables used to develop the most recent individual annuity mortality tables. The updated tables apply for distribution calendar years beginning on or after Jan. 1, 2022.
For more details: http://bit.ly/3kfTFNU