Spousal Beneficiary – more than 10 years younger
T-IRA owner died – sole spousal beneficiary >10 years younger
Spouse wants to remain a beneficiary – does she use the JT life table? recalculated?
All help is appreciated
T-IRA owner died – sole spousal beneficiary >10 years younger
Spouse wants to remain a beneficiary – does she use the JT life table? recalculated?
All help is appreciated
Permalink Submitted by Alan - IRA critic on Thu, 2021-10-07 15:15
For the year of death, Table II still applies if owner passed after RBD. Spouse must complete the year of death RMD. If the spouse continues to maintain the IRA as inherited after the year of death, the beneficiary RMD is calculated from the single life table (Table I) and is recalculated each year, meaning the table is entered each year rather than applying a 1.0 reduction.