26 CFR · Internal Revenue

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

eCFR · current through Aug 3, 2026

§ 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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§ 1.401
26 C.F.R. § 1.401

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