I posted a question last summer, but some of the conversation wasn’t visible, so I want to confirm something. Clients of ours just told us about an Inherited IRA they received where their father passed away in 2020. There were no RMDs for 2021-2024, but RMDs are required for years 2025-2029, and the entire account has to be distributed by 12/31/2020. One of the beneficiaries was born in 1948. On 12/31/2021, she would have been 73, and the factor for Table 1 is 16.4. Since it’s 4 years later, I calculated 12.4. I believe this is correct, and I shouldn’t use the formula that the beneficiary is 77 on 12/31/2025 and use the factor of 13.3?