nplete the table. Amount IRA Fair Penalty for Early Age Required Minimum Penalty If Not Market Value Withdrawn at Age 55 Withdrawal Distribution Withdrawn $260,000 $50,000 $5,000 73 a. b. $546,000 $35,000 $3,500 72 a. b. $186,400 $10,000 a. 74 b. C. $418,680 $35,000 a. 80 b. C. $328,840 -0- a. 77 b. C. $284,348 $23,780 a. 71 b. C.IRA. There is no required minimum distribution from a Roth IRA. ibution is determined using the Uniform Life Table Life Expectancy Life Expectancy Age Age Fair Market Value Factor Factor tion Life Expectancy Factor 70 27.4 76 22.0 71 26.5 77 21.2 awal is computed using this formula: 72 25.6 78 20.3 al = 10% . Amount of Distribution 73 24.7 79 19.5 ke a distribution on time is computed 74 23.8 80 18.7 75 22.9 Distribution = 50% . Required Minimum Distribution