See Through Trust as Beneficiary and Spouse RMD Rules
In a scenario where a spouse is the beneficiary of a trust that qualifies as a see through trust, and the spouse is of RMD age, does the surviving spouse reduce their life expectancy factor by 1 each year or do they go back to the table on an annual basis to determine their distributions?
Thanks.
Permalink Submitted by Alan - IRA critic on Wed, 2023-01-25 02:35
If the qualified trust is a conduit trust, the spouse “recalulates” by re entering the single life table each year. However, if the qualified trust is an accumulation trust, the 1.0 annual divisor reduction applies.