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January 4, 2022

Uniform Lifetime Table: Pre-2022 vs 2022- Old vs New


The Uniform Lifetime Table is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary that is 10 years younger. (see table below)

Please note: If the spouse of the account owner is the sole primary beneficiary and is more than 10 years younger than the account owner, then the applicable distribution period is the joint and last survivor life expectancy of the account owner and spouse under the Joint and Last Survivor Table (which has a longer life expectancy than the distribution period that would apply for the employee under the Uniform Lifetime Table)-Download the PDF of the Uniform Lifetime Table Comparison: Old vs New


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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