Clients father (age 80) named his son as beneficiary of his traditional IRA. Father died in early 2024.   Son is disabled according to social security definition.  It is my understanding he can stretch the IRA over his lifetime.  Does the son utilize the Single Life Expectancy table for the calculation of annual RMD.  I know I have seen this question answered somewhere in your thread, but I cannot locate it.  Thanks for your assistance.  Melinda Tingle