Have the IRS life expectancy tables or divisor values changed for 2026 and how does that affect RMD amounts?
Executive summary
The IRS updated static mortality tables used for defined‑benefit pension funding for valuation dates in 2026 via Notice 2025‑40, but the life‑expectancy/divisor tables used to compute individual IRA and retirement‑plan RMDs (Uniform, Joint Life, Single Life) remain those published in Publication 590‑B and the 2022 revised tables referenced there; guidance and examples for calculating 2026 RMDs continue to instruct dividing the 12/31/2025 balance by the appropriate life‑expectancy divisor (e.g., 2026 example divisors such as 25.6 or factors yielding ~3.92%) [1] [2] [3] [4].
1. What changed at the IRS — pension valuation tables updated, not RMD divisors
In July 2025 the IRS published updated “static mortality tables” for defined‑benefit pension funding that explicitly apply to valuation dates during calendar year 2026 (Notice 2025‑40), a technical actuarial change for plan funding and certain present‑value calculations—not a wholesale rewrite of the IRA/retirement‑plan RMD life‑expectancy tables that individuals use to compute annual RMD divisors [1]. Several IRS pages and the published notice distinguish pension funding mortality tables from the life‑expectancy/divisor tables found in Publication 590‑B used for RMD calculations [1] [3].
2. The RMD calculation method for 2026 remains: use 12/31/2025 balance ÷ table divisor
For computing a 2026 RMD the IRS continues to instruct owners to divide the account balance as of December 31, 2025, by the applicable life‑expectancy or distribution period from Appendix B of Publication 590‑B (i.e., the Uniform Lifetime, Joint Life and Last Survivor, or Single Life tables depending on facts) [2] [3] [5]. Examples and calculators cited by financial firms mirror the rule: 2026 RMD = 12/31/2025 balance ÷ the 2026 divisor corresponding to your age/beneficiary status [4] [6] [7].
3. Are the numeric divisors different for 2026? What numbers are circulating
Publicly available examples show 2026 divisors and percentages being used in practice — for instance, some calculators and advisories cite a 2026 RMD rate of about 3.92% (i.e., a divisor near 25.51) or specific divisors like 25.6 in beneficiary‑example calculations; the IRS draft and Publication 590‑B examples reference life‑expectancy factors (e.g., “25.6”) for certain ages in 2026 [4] [2] [8]. The sources make clear the divisor you use depends on which table applies and your exact age or beneficiary status [3] [9].
4. Why the distinction matters — pension tables vs. RMD tables
Updated static mortality tables for funding change actuarial valuations for plan sponsors and trustees (funding targets, minimum contributions) under IRC §430 and ERISA; those are separate actuarial constructs from the life‑expectancy distribution periods that taxpayers use to compute RMDs from IRAs and most defined‑contribution plans [1] [10]. In short, a change in pension funding tables does not automatically change the RMD divisors cited in Publication 590‑B unless the IRS issues a separate notice or updates that Publication [1] [3].
5. Practical effect on individual RMD amounts in 2026
For individual account owners, any change in your RMD between 2025 and 2026 will flow from (a) the account balance on 12/31/2025, and (b) the specific life‑expectancy/divisor applicable to your age and beneficiary situation in 2026 as shown in the IRS tables — not from the pension funding tables in Notice 2025‑40 [2] [3]. Financial firms and calculators illustrate typical results (e.g., dividing $100,000 by a divisor such as 26.5 or 24.6 to arrive at specific RMDs) and warn that delaying a first RMD may cause two required withdrawals in one calendar year [7] [6].
6. What the sources do not say — open questions and limits
Available sources do not mention a formal IRS change to the Publication 590‑B life‑expectancy tables or to the Uniform/Joint/Single life‑expectancy divisors specifically labeled “for RMDs in 2026” beyond the already issued 2022 table revision references; the pension‑table update (Notice 2025‑40) is explicit about its pension valuation scope and application to 2026 valuation dates [1] [3]. The IRS’s published guidance and examples remain the controlling instructions for computing RMDs [2] [5].
7. Bottom line and what to do now
If you must compute or take a 2026 RMD, use your 12/31/2025 account balance and the divisor from Publication 590‑B’s Appendix B (Uniform, Joint, or Single Life tables depending on circumstances) and follow IRS examples about timing (e.g., first‑year delay consequences). Monitor IRS publications (Publication 590‑B and any Treasury/IRS notices) for any future table updates; the recent Notice 2025‑40 affects pension funding, not routine RMD divisors for individuals [2] [3] [1].