Let’s say there is a pre-2020 inherited IRA where the trust is the beneficiary and the spouse is the sole beneficiary of the trust. Let’s also assume that the trust qualifies as a conduit trust. How do you determine which factor to use on the RMD table? Is the spouse able to use his/her life expectancy each year? Or, do you simply use his/her life expectancy for the first year and then subtract 1 from that figure each year?