While there are three Life Expectancy Tables (See Appendix B of IRS Publication 590-B), the Single Life Expectancy Table is the one that must be used to calculate RMDs for beneficiary IRAs. 2.

His wife turns 58 in 2001. Therefore, Curt uses the joint life expectancy of 27.5 years (ages 71 and 58) to compute the 2001 required distribution from the first IRA; a life expectancy of 15.3 years ...

The Single Life Expectancy table produces RMDs that are significantly higher than the RMDs calculated using the Uniform Lifetime table. The Beneficiary IRA Option.

This table is more beneficial to beneficiaries than the Single Life Table. With either option, you can always elect the rollover option to distribute the funds to your own IRA. —The IRA owner ...

However, since these beneficiaries inherited before 2020, they had to reset their stretch IRA RMD schedule in 2022 to the current IRS Single Life Table. This resulted in slightly lower RMDs.

Retirement account owners are required to withdraw a minimum amount annually from pre-tax retirement accounts, i.e., IRAs and 401(k)s, referred to as the required minimum distribution (RMD). The ...

Andy Ives, an IRA analyst with Ed Slott & Co., explains how to calculate your RMDs over the 10-year distribution period. ... (Do not go back to the single life table each year.) ...

This option allows for small distributions over the rest of your life. Inherited IRA 10-year rule. ... They can stretch distributions over their life expectancy, using the IRS single-life tables.

Editor's note: This article was originally published in May 2024. The author reviewed the content for accuracy in April 2025 prior to republishing. We answer some pretty complex IRA and retirement ...

In 2023, for example, a 72-year-old would have a single life expectancy of 17.2 years. Tip You can calculate your life expectancy using the official IRS tables .

In a recent monthly newsletter, IRA expert Ed Slott discussed the options surviving spouses have when they inherit an IRA. The options can be confusing. You need to choose carefully ...

Money will be rolled into an inherited IRA. There is an annual RMD requirement in years one to nine, post-death. This amount is based on the IRS single-life expectancy table. 4. Disabled adult ...