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Bull, Morreale & Judelson, P.C.
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RETIREMENT PLANNING: UNIFORM LIFETIME TABLE


Age Divisor Age Divisor
70 27.4   93 9.6
71 26.5   94 9.1
72 25.6   95 8.6
73 24.7   96 8.1
74 23.8   97 7.6
75 22.9   98 7.1
76 22.0   99 6.7
77 21.2   100 6.3
78 20.3   101 5.9
79 19.5   102 5.5
80 18.7   103 5.2
81 17.9   104 4.9
82 17.1   105 4.5
83 16.3   106 4.2
84 15.5   107 3.9
85 14.8   108 3.7
86 14.1   109 3.4
87 13.4   110 3.1

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