Table I, Single Life Expectancy, provides a higher RMD than Table III, Uniform Lifetime. For example, at age 75, the divider under the former is 13.4 whilst the divider under the latter at age 75 is 22.3. So, if the IRA balance is $100,000 using Table I gives an RMD of $7,462 compared to an RMD of $4,484 using Table III. Hence the smaller RMD in an IRA compared to leaving the account in the 401(k) plan.
