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Non- spouse . For IRAs - the greater of the beneficiary’s life expectancy or Account Holder’s remaining life expectancy. (See “If Employer Plans”). RMD based ......
Or, if an IRA owner has designated his or her spouse as sole beneficiary of the ... will yield even smaller RMD amounts than using the IRS's uniform table . ......
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Use of the new tables reduces the RMD because it slightly increases the ... Joint and last survivor, participant age 70 and spousal beneficiary age 50, 34.0 ......
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Determination of Beneficiary Because the uniform table will be used to ... This will result in the RMD rules being applied to the spouse as the participant. ......
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