Minimum Distribution During Life  
    This calculator is designed to determine the minimum distribution for an owner of a retirement plan during life. The calculator will determine the appropriate life expectancy factor, including for a spouse who is more than ten years younger than the owner of the retirement plan.
  
             
          Minimum Distribution  
             
    Year for minimum distribution calculation  
    Date of birth of participant    
             
    Is Spouse the only beneficiary? (Yes / No)    
    Date of birth of spouse (N/A if answer above is No)
             
    Plan balance at the end of last year  
This value is determined from December 31st of the year prior to the year for the minimum distribution.

For example, if you are calculating the minimum distribution for the year 2020, then the balance should be as of December 31st, 2019.
  
             
    Life expectancy factor      
             
         
             
             
    Note:  
    1) Minimum distributions are required for the year in which a   
         participant turns 70 1/2 and years beyond age 70 1/2.  
    2) The uniform table is used for distributions during life unless the  
         spouse is the sole beneficiary and is more than 10 years younger.