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New York -  An MRD amount is calculated by dividing your account balance (as of December 31 of the calendar year, preceding the year in which you are taking the distribution) by your life expectancy or the joint life expectancy of you and your primary beneficiary. The life expectancy numbers are set forth in the Internal Revenue Service (IRS) Publication 939.

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For more info on the calculation - see IRS Publication 939. 


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