When my wife passed away in 2003 I opened a “stretch” IRA for my granddaughter aged 2. In 2004 she took her first distribution using the single life expectancy table divisor for her age of 79.7. Each year thereafter she has reduced the divisor by 1as mandated. In 2022 her divisor will be 61.7.
However there will be a new single life expectancy table for 2022. Can she use that table in 2022 and if so how does she calculate her divisor?