Supplement to Publication. 590 The new tables replace Tables I, II, and III in Publication. Individual Retirement. Introduction

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1 Department of the Treasury Internal Revenue Service Publication 590 Contents Table I (Single Life Expectancy) (For Use by Beneficiaries)... 2 Table II (Joint Life and Last Survivor (June 2002) Expectancy) (For Use by Owners whose Cat. No X Spouses are... 4 Table III (Uniform Lifetime) (For Use by Owners) Supplement to Publication Introduction The IRS has published final regulations that include new tables for use in figuring required minimum distributions. 590 The new tables replace Tables I, II, and III in Publication 590. This supplement contains the new tables in their entirety. Individual Retirement You can use these new tables to figure your 2002 Arrangements (IRAs) required minimum distribution, or if you prefer, you can use the tables in Publication 590. New Life Expectancy and Uniform Lifetime Tables For Use in Figuring Your Required Minimum Distributions The following three tables can be used in place of Tables I, II, and III near the end of the 2001 issue of Publication 590. For information on whether or not you must figure and take a required minimum distribution, and if so, how to use these tables, see When Must I Withdraw IRA Assets? in chapter 1 of Publication 590, Individual Retirement Arrangements (IRAs). Table I is for use by beneficiaries. Table II is for use by owners who have spouses who are more than 10 years younger. To use Table II, locate one spouse s age on the vertical axis and the other spouse s age on the horizontal axis. The number that is at the intersection of the two ages is the joint life and survivor expectancy number for those two ages. Table III is for use by owners who do not have spouses who are more than 10 years younger.

2 Life Expectancy Tables Table I (Single Life Expectancy) (For Use by Beneficiaries) Age Life Expectancy Age Life Expectancy Page 2

3 Life Expectancy Tables Table I (Continued) (Single Life Expectancy) (For Use by Beneficiaries) Age Life Expectancy Age Life Expectancy and over 1.0 Page 3

4 Table II Ages Ages Page 4

5 Ages Page 5

6 Ages Ages Page 6

7 Ages Ages Page 7

8 Ages Ages Page 8

9 Ages Ages Page 9

10 Ages Ages Page 10

11 Ages Ages Page 11

12 Ages AGES Page 12

13 AGES AGES Page 13

14 AGES AGES Page 14

15 AGES AGES AGES Page 15

16 Uniform Lifetime Table Table III (Uniform Lifetime) (For Use by Owners) Age Distribution Period Age Distribution Period and over 1.9 Page 16

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