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January 4, 2022

The New Life Expectancy Tables- Effective January 1, 2022


The IRS issued Final Regulations 85 FR 72472 , with required minimum distribution (RMD) tables, which are effective for RMDs (for account owners and beneficiaries) as of January 1, 2022

Click links to see tables


  1. Uniform Lifetime Table: Pre-2022 vs 2022- Old vs New-(Click here to see table)- (Click here to see table)
  2. The Joint and Last Survivor Table -Effective 01/01/2022
  3. Single Life Expectancy Table: Used to Calculate RMDs for Inherited/Beneficiary Accounts-Effective 01/01/2022
Page 1 of 5 2022 Joint and Last Survivor Table
Page 1 of 5 2022 Joint and Last Survivor Table

Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.


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