{
  "version": "2026.1",
  "generated_by": "frontend/js/calc/constants-2026.js (QCConstants2026.RMD_TABLE + startAgeForBirthYear) — QuantCalc's canonical client-side tax-constants mirror",
  "source": "QuantCalc RMD constants (IRS Uniform Lifetime Table III; SECURE 2.0 start-age bands)",
  "generated_at": "2026-07-21T05:23:46.650Z",
  "age_count": 49,
  "fields": [
    "age",
    "distribution_period_factor",
    "rmd_pct_of_balance"
  ],
  "rows": [
    {
      "age": 72,
      "distribution_period_factor": 27.4,
      "rmd_pct_of_balance": 3.65
    },
    {
      "age": 73,
      "distribution_period_factor": 26.5,
      "rmd_pct_of_balance": 3.77
    },
    {
      "age": 74,
      "distribution_period_factor": 25.5,
      "rmd_pct_of_balance": 3.92
    },
    {
      "age": 75,
      "distribution_period_factor": 24.6,
      "rmd_pct_of_balance": 4.07
    },
    {
      "age": 76,
      "distribution_period_factor": 23.7,
      "rmd_pct_of_balance": 4.22
    },
    {
      "age": 77,
      "distribution_period_factor": 22.9,
      "rmd_pct_of_balance": 4.37
    },
    {
      "age": 78,
      "distribution_period_factor": 22,
      "rmd_pct_of_balance": 4.55
    },
    {
      "age": 79,
      "distribution_period_factor": 21.1,
      "rmd_pct_of_balance": 4.74
    },
    {
      "age": 80,
      "distribution_period_factor": 20.2,
      "rmd_pct_of_balance": 4.95
    },
    {
      "age": 81,
      "distribution_period_factor": 19.4,
      "rmd_pct_of_balance": 5.15
    },
    {
      "age": 82,
      "distribution_period_factor": 18.5,
      "rmd_pct_of_balance": 5.41
    },
    {
      "age": 83,
      "distribution_period_factor": 17.7,
      "rmd_pct_of_balance": 5.65
    },
    {
      "age": 84,
      "distribution_period_factor": 16.8,
      "rmd_pct_of_balance": 5.95
    },
    {
      "age": 85,
      "distribution_period_factor": 16,
      "rmd_pct_of_balance": 6.25
    },
    {
      "age": 86,
      "distribution_period_factor": 15.2,
      "rmd_pct_of_balance": 6.58
    },
    {
      "age": 87,
      "distribution_period_factor": 14.4,
      "rmd_pct_of_balance": 6.94
    },
    {
      "age": 88,
      "distribution_period_factor": 13.7,
      "rmd_pct_of_balance": 7.3
    },
    {
      "age": 89,
      "distribution_period_factor": 12.9,
      "rmd_pct_of_balance": 7.75
    },
    {
      "age": 90,
      "distribution_period_factor": 12.2,
      "rmd_pct_of_balance": 8.2
    },
    {
      "age": 91,
      "distribution_period_factor": 11.5,
      "rmd_pct_of_balance": 8.7
    },
    {
      "age": 92,
      "distribution_period_factor": 10.8,
      "rmd_pct_of_balance": 9.26
    },
    {
      "age": 93,
      "distribution_period_factor": 10.1,
      "rmd_pct_of_balance": 9.9
    },
    {
      "age": 94,
      "distribution_period_factor": 9.5,
      "rmd_pct_of_balance": 10.53
    },
    {
      "age": 95,
      "distribution_period_factor": 8.9,
      "rmd_pct_of_balance": 11.24
    },
    {
      "age": 96,
      "distribution_period_factor": 8.4,
      "rmd_pct_of_balance": 11.9
    },
    {
      "age": 97,
      "distribution_period_factor": 7.8,
      "rmd_pct_of_balance": 12.82
    },
    {
      "age": 98,
      "distribution_period_factor": 7.3,
      "rmd_pct_of_balance": 13.7
    },
    {
      "age": 99,
      "distribution_period_factor": 6.8,
      "rmd_pct_of_balance": 14.71
    },
    {
      "age": 100,
      "distribution_period_factor": 6.4,
      "rmd_pct_of_balance": 15.63
    },
    {
      "age": 101,
      "distribution_period_factor": 6,
      "rmd_pct_of_balance": 16.67
    },
    {
      "age": 102,
      "distribution_period_factor": 5.6,
      "rmd_pct_of_balance": 17.86
    },
    {
      "age": 103,
      "distribution_period_factor": 5.2,
      "rmd_pct_of_balance": 19.23
    },
    {
      "age": 104,
      "distribution_period_factor": 4.9,
      "rmd_pct_of_balance": 20.41
    },
    {
      "age": 105,
      "distribution_period_factor": 4.6,
      "rmd_pct_of_balance": 21.74
    },
    {
      "age": 106,
      "distribution_period_factor": 4.3,
      "rmd_pct_of_balance": 23.26
    },
    {
      "age": 107,
      "distribution_period_factor": 4.1,
      "rmd_pct_of_balance": 24.39
    },
    {
      "age": 108,
      "distribution_period_factor": 3.9,
      "rmd_pct_of_balance": 25.64
    },
    {
      "age": 109,
      "distribution_period_factor": 3.7,
      "rmd_pct_of_balance": 27.03
    },
    {
      "age": 110,
      "distribution_period_factor": 3.5,
      "rmd_pct_of_balance": 28.57
    },
    {
      "age": 111,
      "distribution_period_factor": 3.4,
      "rmd_pct_of_balance": 29.41
    },
    {
      "age": 112,
      "distribution_period_factor": 3.3,
      "rmd_pct_of_balance": 30.3
    },
    {
      "age": 113,
      "distribution_period_factor": 3.1,
      "rmd_pct_of_balance": 32.26
    },
    {
      "age": 114,
      "distribution_period_factor": 3,
      "rmd_pct_of_balance": 33.33
    },
    {
      "age": 115,
      "distribution_period_factor": 2.9,
      "rmd_pct_of_balance": 34.48
    },
    {
      "age": 116,
      "distribution_period_factor": 2.8,
      "rmd_pct_of_balance": 35.71
    },
    {
      "age": 117,
      "distribution_period_factor": 2.7,
      "rmd_pct_of_balance": 37.04
    },
    {
      "age": 118,
      "distribution_period_factor": 2.5,
      "rmd_pct_of_balance": 40
    },
    {
      "age": 119,
      "distribution_period_factor": 2.3,
      "rmd_pct_of_balance": 43.48
    },
    {
      "age": 120,
      "distribution_period_factor": 2,
      "rmd_pct_of_balance": 50
    }
  ],
  "start_age_by_birth_year": [
    {
      "birth_year_range": "1950 or earlier",
      "rmd_start_age": 72
    },
    {
      "birth_year_range": "1951–1959",
      "rmd_start_age": 73
    },
    {
      "birth_year_range": "1960 or later",
      "rmd_start_age": 75
    }
  ]
}