Minimum Required Distribution
IRA 401(k) 403(b) 2008
| Age | Factor | Age | Factor | Age | Factor |
| 70 | 27.4 | 81 | 17.9 | 92 | 10.2 |
| 71 | 26.5 | 82 | 17.1 | 93 | 9.6 |
| 72 | 25.6 | 83 | 16.3 | 94 | 9.1 |
| 73 | 24.7 | 84 | 15.5 | 95 | 8.6 |
| 74 | 23.8 | 85 | 14.8 | 96 | 8.1 |
| 75 | 22.9 | 86 | 14.1 | 97 | 7.6 |
| 76 | 22 | 87 | 13.4 | 98 | 7.1 |
| 77 | 21.2 | 88 | 12.7 | 99 | 6.7 |
| 78 | 20.3 | 89 | 12 | 100 | 6.3 |
| 79 | 19.5 | 90 | 11.4 | 101 | 5.9 |
| 80 | 18.7 | 91 | 10.8 | 102 | 5.5 |
