Joint Life and Last Survivor Expectancy
A 2D table indexed by both spouses' ages. Used only when the owner's sole beneficiary is a spouse more than 10 years younger than the owner. Produces a smaller RMD than the Uniform Lifetime Table — protective for couples with a large age gap.
Eligibility — three conditions, all required
- Owner's spouse is the sole primary beneficiary for the entire calendar year.
- Spouse is more than 10 years younger than the owner.
- Spouse remains married to the owner the entire year (death / divorce mid-year disqualifies for that year).
Table excerpt
High-coverage band only. The full Appendix D extends from age 0 to 120 on both axes; the band shown is where Joint Life applies (owner ≥72, gap >10 years). For exact divisors at extreme ages, consult the published table.
| Owner age ↓ / Spouse age → | 30 | 35 | 40 | 45 | 50 | 55 | 58 | 60 | 61 | 64 | 65 | 67 | 69 | 72 | 74 | 77 | 79 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 72 | 54.0 | 49.4 | 44.9 | 40.5 | 36.4 | 32.5 | 30.4 | — | 28.4 | — | — | — | — | — | — | — | — |
| 75 | 53.7 | 49.0 | 44.3 | 39.7 | 35.4 | 31.2 | — | 27.4 | — | 24.5 | — | — | — | — | — | — | — |
| 78 | 53.5 | 48.7 | 43.9 | 39.2 | 34.6 | 30.2 | — | 26.0 | — | 22.9 | — | 20.7 | — | — | — | — | — |
| 80 | 53.4 | 48.6 | 43.7 | 38.9 | 34.2 | 29.7 | — | 25.4 | — | — | 21.4 | — | 18.6 | — | — | — | — |
| 83 | 53.3 | 48.4 | 43.5 | 38.6 | 33.8 | 29.1 | — | 24.5 | — | — | 20.2 | — | — | 15.0 | — | — | — |
| 85 | 53.3 | 48.3 | 43.4 | 38.4 | 33.5 | 28.7 | — | 24.0 | — | — | 19.5 | — | — | — | 13.1 | — | — |
| 88 | 53.2 | 48.3 | 43.3 | 38.3 | 33.3 | 28.4 | — | 23.5 | — | — | 18.7 | — | — | — | — | 10.7 | — |
| 90 | 53.2 | 48.3 | 43.3 | 38.2 | 33.2 | 28.2 | — | 23.2 | — | — | 18.4 | — | — | — | — | — | 9.5 |
Worked example
Owner age 78, spouse age 55. Joint Life divisor at (78, 55) = 30.2.
$500,000 ÷ 30.2 = $16,556.29
Compare: Uniform Lifetime at 78 = 22.0 → $22,727.27. Joint Life saves ~$6,170 in the example year.
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.