Hi

I would like to get some clarity on how to calculate the RMD of an inherited IRA when it was inherited before 2020.  Here are the facts:

IRA owner’s date of death 09/05/2018

The IRA Beneficiary was the wife. They set it up as an inherited IRA for the spouse. The wife was 82 when she inherited the account, and her husband was taking RMDs.

I am calculating the RMD factor was done this way:

Using the current Table 1 single life expectancy, the factor for the wife at the age she was at husband’s death was 9.99 (Using age 82) and then subtract 6 (2024-2018(year of death), giving us a factor of 3.9

Is this correct?  Then, the account will be drained in the next three years.

Thanks for any guidance.

Regards,

Eleonora