26 CFR · Internal Revenue

§ 1.401(a)(9)-9 — Life expectancy and Uniform Lifetime tables.

26 CFR § 1.401(a)(9)-9
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.401(a)(9)-9 (Life expectancy and Uniform Lifetime tables.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.401(a)(9)-9 (2026).

Text

§ 1.401(a)(9)-9 Life expectancy and Uniform Lifetime tables.

(a)In general. This section specifies the life expectancy and Uniform Lifetime tables that apply for purposes of determining required minimum distributions under section 401(a)(9). Paragraphs (b), (c), and (d) of this section set forth these tables. Paragraph (e) of this section provides the mortality rates that are used to develop these tables. Paragraph (f) of this section provides applicability date rules.
(b)Single Life Table. The following table, referred to as the Single Life Table, sets forth the life expectancy of an individual at each age. Table 1 to Paragraph (b) Age Life expectancy 0 84.6 1 83.7 2 82.8 3 81.8 4 80.8 5 79.8 6 78.8 7 77.9 8 76.9 9 75.9 10 74.9 11 73.9 12 72.9 13 71.9 14 70.9 15 69.9

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Related

§ 1.401
26 C.F.R. § 1.401

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26 C.F.R. § 1.401(a)(9)-9, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.401(a)(9)-9.
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