My client has an inherited IRA which he received as a contingent beneficiary. He has been taking RMDs based on the schedule his mother (from whom he inherited this once-before inherited IRA) was using, subtracting one for the divisor each year. Since we’ve just had a year when RMDs were suspended, how do we determine the appropriate divisor for next year, assuming RMDs return? For example, if his divisor for 2008 had been 12, will the 2010 divisor pick up where we left off so that in 2010 we use a divisor of 11, or will we need to forfeit last 2009’s divisor and use 10 in 2010?