Pre 2020 Non Spouse Beneficiary

Does this type of beneficiary use his age in the first RMD year and then subtract 1 in all subsequent years?



Usually, although if the plan owner passed after RBD and the beneficiary is older, the age of the decedent would apply. And in either case, the divisors should be reset to reflect the 2022 RMD tables for 2022 and subsequent beneficiary RMDs.

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