The IRS has released new life expectancy tables for calculating required minimum distributions (RMDs). The most commonly used tables are the Uniform Lifetime and the Single Life Expectancy Tables. The Uniform Lifetime Table is used by most IRA owners who need to take 2022 lifetime RMDs. The Single Life Expectancy Table is used by IRA beneficiaries who must take an annual RMD for 2022.
For details on the new tables and where to find them, see the Pension section on Mandatory Distributions in The Gold Book.