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## Distribution Uniform for Inheritance Planning Example

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Beneficiary Age Distribution Period (yrs) Beneficiary Age Distribution Period (yrs) 10 86.2 39 56.2 11 85.2 40 55.2 12 84.2 41 54.2 13 83.2 42 53.2 14 82.2 43 52.2 15 81.2 44 51.2 16 80.2 45 50.2 17 79.2 46 49.2 18 78.2 47 48.2 19 77.2 48 47.2 20 76.2 49 46.2 21 75.2 50 45.2 22 74.2 51 43.2 23 73.2 52 41.2 24 71.2 53 40.2 25 70.2 54 39.2 26 69.2 55 38.2 27 68.2 56 37.2 28 67.2 57 36.2 29 66.2 58 35.2 30 65.2 59 34.2 31 64.2 60 33.2 32 63.2 61 31.2 33 62.2 62 30.2 34 61.2 63 29.2 35 60.2 64 28.2 36 59.2 65 27.1 37 58.2 66 26.2 38 57.2 67 25.2 Required Minimum Distribution Uniform Lifetime Table Calculate the year's minimum distribution amount by taking the age of the beneficiary and find the corresponding distribution period. To find the required minimum distribution, divide the value of the IRA by the distribution period.