The Uniform Lifetime Table is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary that is 10 years younger. (see table below)
Please note: If the spouse of the account owner is the sole primary beneficiary and is more than 10 years younger than the account owner, then the applicable distribution period is the joint and last survivor life expectancy of the account owner and spouse under the Joint and Last Survivor Table (which has a longer life expectancy than the distribution period that would apply for the employee under the Uniform Lifetime Table)-Download the PDF of the Uniform Lifetime Table Comparison: Old vs New
