I'm 73 1/2 and my wife will be 70 this month and eligible for IRA withdrawals from her SEP-IRA in November of this year. Our CPa and our (recent) broker weren't very specific about the amount she can withdraw. We've been told to add both our ages together and figure a combined life expectancy of 'about' 14 years and she can withdraw 'about' $7200 annually. Uncle Sam doesn't work with abouts so where is a booklet that tells us for sure how much can be withdrawn. And this thought - does she have to withdraw at all? (We don't need it except maybe to invest.) Thanks for your time and help.