at 72t first distribution

L1: at 72t first distribution: actual age or age durinWhat age to use in Life expectancy table? It is stated that the number used for a distribution year is the number shown from the table for the employee’s( or IRA owner’s) age on his orher birthday in that year.
My date of Birth is Feb. 27, 1947( which makes me age 57).
I plan on taking my first 72t distributions in January , 2005.
Do I use age 57 or do I use age 58( for year 2005) in calculating the 72t distributions, even though I will still be age 57 when I receive my first distribution?2004-12-07 15:57, By: John Pillis, IP: [65.35.196.168]

L2: at 72t first distribution: actual age or age durinYour age antime during the year, is your age for the year. Always use your attained age in the year of the distribution – since your maximum age is 58 in 2005, use age 58. 2004-12-07 16:04, By: Gfw, IP: [172.16.1.70]

L2: at 72t first distribution: actual age or age durinSaid another way, use your age on 12-31-XX for the year of distribution. This always works.
Jim2004-12-07 16:29, By: Jim, IP: [68.1.157.228]