{
 "protocol": "verified-facts/0.3",
 "key": "us/retirement/uniform-lifetime-table",
 "label": "RMD Uniform Lifetime Table (Table III): applicable denominator by age, for unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries",
 "value": [
  {
   "age": 72,
   "applicableDenominator": 27.4
  },
  {
   "age": 73,
   "applicableDenominator": 26.5
  },
  {
   "age": 74,
   "applicableDenominator": 25.5
  },
  {
   "age": 75,
   "applicableDenominator": 24.6
  },
  {
   "age": 76,
   "applicableDenominator": 23.7
  },
  {
   "age": 77,
   "applicableDenominator": 22.9
  },
  {
   "age": 78,
   "applicableDenominator": 22
  },
  {
   "age": 79,
   "applicableDenominator": 21.1
  },
  {
   "age": 80,
   "applicableDenominator": 20.2
  },
  {
   "age": 81,
   "applicableDenominator": 19.4
  },
  {
   "age": 82,
   "applicableDenominator": 18.5
  },
  {
   "age": 83,
   "applicableDenominator": 17.7
  },
  {
   "age": 84,
   "applicableDenominator": 16.8
  },
  {
   "age": 85,
   "applicableDenominator": 16
  },
  {
   "age": 86,
   "applicableDenominator": 15.2
  },
  {
   "age": 87,
   "applicableDenominator": 14.4
  },
  {
   "age": 88,
   "applicableDenominator": 13.7
  },
  {
   "age": 89,
   "applicableDenominator": 12.9
  },
  {
   "age": 90,
   "applicableDenominator": 12.2
  },
  {
   "age": 91,
   "applicableDenominator": 11.5
  },
  {
   "age": 92,
   "applicableDenominator": 10.8
  },
  {
   "age": 93,
   "applicableDenominator": 10.1
  },
  {
   "age": 94,
   "applicableDenominator": 9.5
  },
  {
   "age": 95,
   "applicableDenominator": 8.9
  },
  {
   "age": 96,
   "applicableDenominator": 8.4
  },
  {
   "age": 97,
   "applicableDenominator": 7.8
  },
  {
   "age": 98,
   "applicableDenominator": 7.3
  },
  {
   "age": 99,
   "applicableDenominator": 6.8
  },
  {
   "age": 100,
   "applicableDenominator": 6.4
  },
  {
   "age": 101,
   "applicableDenominator": 6
  },
  {
   "age": 102,
   "applicableDenominator": 5.6
  },
  {
   "age": 103,
   "applicableDenominator": 5.2
  },
  {
   "age": 104,
   "applicableDenominator": 4.9
  },
  {
   "age": 105,
   "applicableDenominator": 4.6
  },
  {
   "age": 106,
   "applicableDenominator": 4.3
  },
  {
   "age": 107,
   "applicableDenominator": 4.1
  },
  {
   "age": 108,
   "applicableDenominator": 3.9
  },
  {
   "age": 109,
   "applicableDenominator": 3.7
  },
  {
   "age": 110,
   "applicableDenominator": 3.5
  },
  {
   "age": 111,
   "applicableDenominator": 3.4
  },
  {
   "age": 112,
   "applicableDenominator": 3.3
  },
  {
   "age": 113,
   "applicableDenominator": 3.1
  },
  {
   "age": 114,
   "applicableDenominator": 3
  },
  {
   "age": 115,
   "applicableDenominator": 2.9
  },
  {
   "age": 116,
   "applicableDenominator": 2.8
  },
  {
   "age": 117,
   "applicableDenominator": 2.7
  },
  {
   "age": 118,
   "applicableDenominator": 2.5
  },
  {
   "age": 119,
   "applicableDenominator": 2.3
  },
  {
   "age": 120,
   "applicableDenominator": 2,
   "andOver": true
  }
 ],
 "unit": "divisor of the prior year-end balance, by age reached in the year",
 "period": "2026",
 "effectiveFrom": "2025-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/publications/p590b",
 "quote": "Appendix B. Uniform Lifetime Table, Table III (Uniform Lifetime). Age / Applicable Denominator: 72 27.4; 73 26.5; 74 25.5; 75 24.6 ... 100 6.4 ... 120 and over 2.0. Publication 590-B (2025).",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "sourceCheckedAt": "2026-11-02",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
 "hash": "sha256:93006b8a90ef5ce88a9c90d7df9ca06329d4c6bb656127d36325c8d86fa0c99a",
 "signature": {
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  "keys": "https://databutler.dev/.well-known/jwks.json"
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 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/retirement/uniform-lifetime-table",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/publications/p590b"
 }
}