The Sec. 1.401(a)(9) table can be found in that section of the tax regulations. It was adopted in 2002 and was derived from the experiences of companies that sell annuity contracts in the year2000, with projections for improved mortality for the period from 2000 through 2003, and a fixed 50%male and 50% female blend in order to create a unisex table. The Section 401(a)(9) table is used for the purpose of determining the minimum required distributions from IRAs and qualified retirement plans, as well as early retirement distributions under section 72(t).
The Uniform Lifetime Table under Treas. Reg. section 1.401(a)(9)-9, which is used to calculate minimum required distributions from IRAs and qualified retirement plans, represents the joint and survivor life expectancy of two people, one of whom is ten years younger than the other. So, for example, the Uniform Lifetime Table distribution period for a person age75 would be the joint and survivor life expectancy for two people with ages of 75 and 65.