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IRS Issues New Life Expectancy Tables

The IRS has put its new life expectancy tables for figuring retirement distributions into a separate publication. They generally provide for smaller annual distributions, so participants may keep more funds in their tax-deferred retirement plans.

Publication 590 SUPP, “Supplement to Publication 590, Individual Retirement Arrangements (IRAs),” is available at and will be more convenient for taxpayers who want to use the new distribution rules this year.

For 2002, taxpayers have the option of using the new life expectancy tables or the tables in the existing Publication 590 at

First published on 8/1/01

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