In the calculation of minimum distributions from an IRA or qualified plan, which of the following is assumed in the application of the Uniform Lifetime Table? The Uniform Lifetime Table is designed to liquidate the participant's account over a single life expectancy. The life expectancy used from the Uniform Lifetime Table for the first RMD is the age of the participant as of April 1 of the year in which the participant attains age 70%. The table may not be used if the beneficiary of the participant is not a spouse. The divisor amounts appearing in the Uniform Lifetime Table are calculated on the assumption that every retired taxpayer has a beneficiary no more than 10 years younger, regardless of the actual age of any beneficiary