IRA RMD Calculation For 10 Years+ Younger Spouse
Husband was IRA Owner age 95 who passed away in March of this year 2025. 2024 End of Year balance was approximately $5,000,000. The wife was originally 20% beneficiary on the account but was changed in February of this year to 100% beneficiary. The wife was only primary beneficiary for part of this year 2025. The wife is 20 years younger than the husband. His last RMD was not taken out what would be the minimum RMD needed in order to satisfy his last RMD? Which table would be used to calculate RMD in this scenario? Thank you for your help.
Permalink Submitted by Alan - IRA critic on Thu, 2025-06-19 17:20
The Uniform Table applies.
Per IRS Regs the spouse is the sole beneficiary for purposes of determining the applicable denominator for a distribution calendar year during the employee’s lifetime only if the spouse is the sole beneficiary of the employee’s entire interest at all times during the distribution calendar year.
The death of the IRA owner does not affect this, but she needed to be the sole IRA beneficiary for the entire year up to the DOD for Table II to apply. The beneficiary change needed to have been done prior to year end 2024 for Table II to apply in 2025.
Applicable IRS Reg is 1.401(a)(9)-5(c)(2)(ii).