GDA Action October 2021

October 2021 • 17 How will this update impact RMDs? The new tables account for recent improvements in life expectancy, resulting in slightly larger Distribution Periods (and lower RMDs). For example, in 2021, a 72 year old would divide her IRA balance by 25.6 years (the Distribution Period)—which translates to about 3.91% of her balance—in 2021. For someone else, turning 72 in 2022, their Distribution Period would be 27.4 years, resulting in a 3.65% RMD. Disclaimer and appendix: www.ubs. com/global/en/wealth-management/ chief-investment-office/disclaimer-us. html. UBS is an endorsed partner of the GDA. As a firm providing wealth management services to clients, UBS Financial Services Inc. offers both investment advisory services and brokerage services. Investment advisory services and brokerage services are separate and distinct, differ in material ways and are governed by different laws and separate arrangements. It is important that clients understand the ways in which we conduct business and that they carefully read the agreements and disclosures that we provide to them about the products or services we offer. For more information visit our website at ubs.com/workingwithus. © UBS 20 20 . All rights reserved. UBS Financial Services Inc. is a subsidiary of UBS AG. Member FINRA/SIPC. React less. Plan more. Complimentary financial planning for GDA members Trillium Partners - An endorsed provider since 2002 UBS Financial Services Inc. 3 560 Lenox Road NE, Suite 28 00 Atlanta, GA 30326 404-760-3000 ubs.com/team/trillium OLD UNIFORM LIFETIME TABLE NEW UNIFORM LIFETIME TABLE AGE DISTRIBUTION PERIOD % OF ACCOUNT BALANCE* DISTRIBUTION PERIOD % OF ACCOUNT BALANCE* 72 25.6 3.91% 27.4 3.65% 73 24.7 4.05% 26.5 3.77% 74 23.8 4.20% 25.5 3.92% 75 22.9 4.37% 24.6 4.07% 76 22.0 4.55% 23.7 4.22% 77 21.2 4.72% 22.9 4.37% 78 20.3 4.93% 22.0 4.55% 79 19.5 5.13% 21.1 4.74% 80 18.7 5.35% 20.2 4.95% 81 17.9 5.59% 19.4 5.15% 82 17.1 5.85% 18.5 5.41% 83 16.3 6.13% 17.7 5.65% 84 15.5 6.45% 16.8 5.95% 85 14.8 6.76% 16.0 6.25% 86 14.1 7.09% 15.2 6.58% 87 13.4 7.46% 14.4 6.94% 88 12.7 7.87% 13.7 7.30% 89 12.0 8.33% 12.9 7.75% 90 11.4 8.77% 12.2 8.20% 91 10.8 9.26% 11.5 8.70% 92 10.2 9.80% 10.8 9.26% 93 9.6 10.42% 10.1 9.90% 94 9.1 10.99% 9.5 10.53% 95 8.6 11.63% 8.9 11.24% 96 8.1 12.35% 8.4 11.90% OLD UNIFORM LIFETIME TABLE NEW UNIFORM LIFETIME TABLE AGE DISTRIBUTION PERIOD % OF ACCOUNT BALANCE* DISTRIBUTION PERIOD % OF ACCOUNT BALANCE* 97 7.6 13.16% 7.8 12.82% 98 7.1 14.08% 7.3 13.70% 99 6.7 14.93% 6.8 14.71% 100 6.3 15.87% 6.4 15.63% 101 5.9 16.95% 6.0 16.67% 102 5.5 18.18% 5.6 17.86% 103 5.2 19.23% 5.2 19.23% 104 4.9 20.41% 4.9 20.41% 105 4.5 22.22% 4.6 21.74% 106 4.2 23.81% 4.3 23.26% 107 3.9 25.64% 4.1 24.39% 108 3.7 27.03% 3.9 25.64% 109 3.4 29.41% 3.7 27.03% 110 3.1 32.26% 3.5 28.57% 111 2.9 34.48% 3.4 29.41% 112 2.6 38.46% 3.3 30.30% 113 2.4 41.67% 3.1 32.26% 114 2.1 47.62% 3.0 33.33% 115 1.9 52.63% 2.9 34.48% 116 1.9 52.63% 2.8 35.71% 117 1.9 52.63% 2.7 37.04% 118 1.9 52.63% 2.5 40.00% 119 1.9 52.63% 2.3 43.48% 120+ 1.9 52.63% 2.0 50.00% *as of December 31 of the prior year