RMD – Does calculation change when spouse dies?

I have a 77 Year old client with a fairly large Traditional IRA. He has been using the Uniform Lifetime Table since turning 70 1/2 to calculate his annual RMD. His 76 year old wife passed away in August 2014. She was the sole primary beneficiary of the client’s IRA. For his 2015 RMD, does he still use the same Uniform Lifetime Table?

Bill



Yes, the Uniform Table continues to apply.



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