RMD for owner who has spouse almost 10 years younger

Submitted by Julie Brangenberg on Tue, 2013-03-19 15:09

Client was born 9/18/43 and spouse was born 6/6/53. Does the IRS look at actual months, or year of birth for determining if the client can use RMD table for spouse 10 or more years younger? The spouse is about 3 -4 months shy of being 10 years younger 🙂



Submitted by Alan - IRA critic on Tue, 2013-03-19 16:35

RMD ages are based on the attained age in full years as of 12/31 of any particular year. Therefore, the client will have to use the Uniform Table which is based on a spousal beneficiary exactly 10 years younger. Table II is used for IRA owners whose sole spousal beneficiary is MORE than 10 years younger, ie at least 11 years younger as of 12/31.

Submitted by Darwin Johnson on Thu, 2016-01-28 20:31

What is the annaul RMD percentage at age 70 1/2 for someone with a spouse 10 years younger?

Submitted by Darwin Johnson on Thu, 2016-01-28 20:32

Can someone who is contributiong to a 401k contribute to a Roth IRA if they meet the income requirements?

Submitted by Alan - IRA critic on Thu, 2016-01-28 21:40

  • A spouse beneficiary 10 years younger results in the same RMD as a single person. The sole beneficiary spouse must be MORE THAN 10 years younger, and the greater the age difference the lower the RMD becomes. The basic RMD with a spouse 10 years younger is either 3.65% or 3.77% of the prior year end RMD balance depending on whether the IRA owner reaches 71 in the first RMD year or just 70.
  • RMD % for a 70 year old with 55 year old sole spousal beneficiary is 3.22%.
  • Yes, a Roth IRA contribution can be made by a 401k participant if they meet the MAGI requirements.

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