During a participant's life, the participant's plan benefit must be distributed:

• on or before the participant's required beginning date;
• over the life of the participant;
• over the life of the participant and the participant's designated beneficiary;
• over a period not exceeding the life expectancy of the participant; or,
• over a period not exceeding the joint life expectancy of the participant and the participant's designated beneficiary.

The minimum required distribution is the participant's account balance (generally determined as of the end of the prior calendar year) divided by the "applicable distribution period." The application distribution period is generally determined from the following table, based solely on the participant's age as of the participant's birthday in the relevant distribution calendar year.

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

Note that the applicable distribution period does not depend on the identity of the beneficiary of the participant's account. It could be anyone, including an estate or a charitable organization.

The numbers in the table represent the joint life expectancy of a participant of a given age and a beneficiary ten years younger. The only exception to using the table is when the participant's sole beneficiary is the participant's spouse and the spouse is more than ten years younger than the participant. In that case, the applicable distribution period will be the longer joint life expectancy of the participant and the spouse, not the shorter number in the table. Keep in mind that the longer the applicable distribution period, the less is required to be distributed in any given year.