I found on the web a table of the divisors used to calculate the required minimum distributions from IRAs for ages between 70 and 80 in what I assume to be the single life expectancy case; and a quick calculation using the Mathematica Fit[] function found that these divisors at age n were very well fitted by the emperical formula d[n] = 110.0 - 1.491 n + 0.004196 n^2 .
Can anyone point me to a similar table (or approximate formula) for the joint life expectancy divisors to use for spouses of substantially different ages (65 and 77 in the present case)?
And if each spouse has a separate IRA account (because they were separately employed by the same employer), how does that work out?
(This is in a community property state; both IRAs are viewed as community property; and they file jointly.)
(And by the way, the approximate formula given above extrapolates to a divisor of 1 at age 102.9; I wonder what the actual values are?)
========================================= MODERATOR'S COMMENT: Are you looking for Table II of