Applicable Divisors for Determining Minimum Contributions
|
Taxpayer's
Age
|
Applicable
Divisor
|
Taxpayer's
Age
|
Applicable
Divisor
|
Taxpayer's
Age
|
Applicable
Divisor
|
||
|
70
|
26.2
|
85
|
13.8
|
101
|
5.3
|
||
|
71
|
25.3
|
86
|
13.1
|
102
|
5.0
|
||
|
72
|
24.4
|
87
|
12.4
|
103
|
4.7
|
||
|
73
|
23.5
|
88
|
11.8
|
104
|
4.4
|
||
|
74
|
22.7
|
89
|
11.1
|
105
|
4.1
|
||
|
75
|
21.8
|
90
|
10.5
|
106
|
3.8
|
||
|
76
|
20.9
|
91
|
9.9
|
107
|
3.6
|
||
|
77
|
20.1
|
92
|
9.4
|
108
|
3.3
|
||
|
78
|
19.2
|
93
|
8.8
|
109
|
3.1
|
||
|
79
|
18.4
|
94
|
8.3
|
110
|
2.8
|
||
|
80
|
17.6
|
95
|
7.8
|
111
|
2.6
|
||
|
81
|
16.8
|
96
|
7.3
|
112
|
2.4
|
||
|
82
|
16.0
|
97
|
6.9
|
113
|
2.2
|
||
|
83
|
15.3
|
98
|
6.5
|
114
|
2.0
|
||
|
84
|
14.5
|
99
|
6.1
|
115
and up
|
1.8
|
||
|
100
|
5.7
|
