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To use the table, divide
the market value of your retirement plan on the last day of the previous
year by the Applicable Divisor corresponding to the age you will turn
this year. The quotient will be your RMD. For example, a 70-year-old
with $100,000 in an IRA on Dec. 31, 2004, will have to withdraw $3,650
during calendar year 2005. |
