Uniform Life Table

for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.
 
Taxpayer’s
Age 		Applicable
Divisor 		Taxpayer’s
Age 		Applicable
Divisor 		Taxpayer’s
Age 		Applicable
Divisor
70 27.4 85 14.8 101 5.9
71 26.5 86 14.1 102 5.5
72 25.6 87 13.4 103 5.2
73 24.7 88 12.7 104 4.9
74 23.8 89 12.0 105 4.5
75 22.9 90 11.4 106 4.2
76 22.0 91 10.8 107 3.9
77 21.2 92 10.2 108 3.7
78 20.3 93 9.6 109 3.4
79 19.5 94 9.1 110 3.1
80 18.7 95 8.6 111 2.9
81 17.9 96 8.1 112 2.6
82 17.1 97 7.6 113 2.4
83 16.3 98 7.1 114 2.1
84 15.5 99 6.7 115 and up 1.9
100 6.3