Retirement Account Information

Required Minimum Distribution Table During Lifetime of Account Owner
Age	Applicable Divisor	Age	Applicable Divisor	Age	Applicable Divisor
70	27.4	86	14.1	102	5.5
71	26.5	87	13.4	103	5.2
72	25.6	88	12.7	104	4.9
73	24.7	89	12.0	105	4.5
74	23.8	90	11.4	106	4.2
75	22.9	91	10.8	107	3.9
76	22.0	92	10.2	108	3.7
77	21.2	93	9.6	109	3.4
78	20.3	94	9.1	110	3.1
79	19.5	95	8.6	111	2.9
80	18.7	96	8.1	112	2.6
81	17.9	97	7.6	113	2.4
82	17.1	98	7.1	114	2.1
83	16.3	99	6.7	115+	1.9
84	15.5	100	6.3
85	14.8	101	5.9

Calculating Required Distributions
Value of Account As of December 31st Of Prior Year	÷	Divisor Number (using owner's oldest age during year)	=	Required Distribution For Current Year
Example: 12/31/2003 IRA Value     $100,000	÷	Account Owner Age 75       22.9	=	Required Distribution/2004           $4,366.82

*Table applicable for all qualified plan participants and IRA owners except for married persons who have designated spouse as beneficiary, when spouse is more than 10 years younger than account owner.