简单算法就是：RMD = 税前退休账户的balance/根据年龄决定的系数：

如80岁，税前退休账户balance是100万，那就该提取：1，000，000/20。2=49，505。

 

年龄系数如下：

IRA required minimum distribution (RMD) table

Age of retiree	Distribution period (in years)	Age of retiree	Distribution period (in years)
72	27.4	97	7.8
73	26.5	98	7.3
74	25.5	99	6.8
75	24.6	100	6.4
76	23.7	101	6.0
77	22.9	102	5.6
78	22.0	103	5.2
79	21.1	104	4.9
80	20.2	105	4.6
81	19.4	106	4.3
82	18.5	107	4.1
83	17.7	108	3.9
84	16.8	109	3.7
85	16.0	110	3.5
86	15.2	111	3.4
87	14.4	112	3.3
88	13.7	113	3.1
89	12.9	114	3.0
90	12.2	115	2.9
91	11.5	116	2.8
92	10.8	117	2.7
93	10.1	118	2.5
94	9.5	119	2.3
95	8.9	120 and older	2.0
96	8.4
Source: Internal Revenue Service (IRS)