Dear Alan et al,

My client passed away last year and his wife is now in the process of rolling his IRA into her own IRA. She is 2 years younger than her husband would have been if he were still alive. Regarding her 2021 RMD, my understanding is that she can use her husband’s 12-31-2020 balance and divide that by her life expectancy on Table III to calculate the RMD that she will need to take this year. Does that sound correct to you?

Thanks in advance,

Chris