The RMD amount is calculated by dividing the previous year’s account balance as of December 31st by a life expectancy factor provided by the IRS. For most individuals, the Uniform Lifetime Table is used to determine the life expectancy factor. However, if your spouse is the sole beneficiary and is more than 10 years younger than you, the Joint Life and Last Survivor Expectancy Table is used. The IRS updates these tables periodically to account for changes in life expectancy. Refer to the 2025 RMD tables for the most recent factors.
H