My father passed away in 2015 and I was the sole beneficiary of his IRA.

My first RMD year was 2016.
I turned 49 in 2016 and I started using the “minus one” method for calculating my RMD each year since then as follows:

Single Life Table prior to 2022
Year Age RMD Factor
2016 49 35.1
2017 50 34.1
2018 51 33.1
2019 52 32.1
2020 53 31.1
2021 54 30.1
2022 55 29.1

Because the Single Life table for 2022 has been changed according to your December 2020 IRA Advisor newsletter, do I change my RMD calculation using the new single life table or do I continue taking RMDs using the table I used in 2016?

The life expectancy of a 49 year old is 37.1 in the new single life table for 2022.
If I go back and calculate my RMD factor from the beginning using the new table, my 2022 RMD factor would look like this:

Single Life Table in 2022 and later
Year Age RMD Factor
2016 49 37.1
2017 50 36.1
2018 51 35.1
2019 52 34.1
2020 53 33.1
2021 54 32.1
2022 55 31.1

So, do I use 31.1 in 2022 or 29.1?

How do I adjust my RMD from the inherited IRA to comply with the new LE table?

Thank you in advance for your help.