This is fairly niche. For various reasons, I have a client intent on naming a CRUT as the beneficiary of his IRA. His spouse is the beneficiary of that CRUT and is more than 10 years younger than the client. The client is taking RMDs now as is over 70.5.

Would client still be able to use the lower RMD amount available for having a younger spouse as a “beneficiary” even though that claim is based on the theory that the spouse is actually a beneficiary. Thanks.