Double Inherited IRA RMD

I have an RMD question I can not seem to find the answer to.

Original IRA owner date of birth 6/30/1949, date of death 6/03/2012

First primary beneficiary (non spouse) date of birth 6/10/1957, date of death 10/22/2017

Second primary beneficiary date of birth 8/2/1989

What factor do I use to calculate the 2023 RMD?

Thank you!



20.6 after adjustment for the new 2022 RMD tables. The successor beneficiary just continues the RMD schedule for the primary beneficiary, but the divisors are reset in 2022 to reflect the new tables. For each year after 2022, the 2022 divisor is reduced by 1.0.

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