Required Minimum Distributions – Use of Table II
We have a client age 76 who has been taking RMDs through 2012 based on the Uniform Life Table (Table III). The client married in September 2013. Her spouse is more than 10 years younger and is the sole beneficiary of the IRA. Can the RMD for 2013 (the year of marriage) now be calculated using Table II, or must use of Table II only commence in 2014?
Thank you for any assistance.
Tom Ausfahl
Permalink Submitted by Alan - IRA critic on Wed, 2013-12-11 23:50
It can commence in 2014, not 2013 since 2013 RMD is based on marital status on 1/1/2013.
Permalink Submitted by Thomas Ausfahl on Mon, 2013-12-16 14:37
Thank you Alan.