Situation exists where qualified trust is the designate beneficiary. Participant was therefore able to look though the trust and use the oldest beneficiary (beneficiary with shortest life expectancy) to determine RMD ( MRD)
The participant dies this year ( OVER 70 1/2 AND ALREADY TAKING RMD). I know the RMD for this year is still calculated on a joint life expectancy- however, for the next and subsequent years, whose life expectancy is used to calculate post death distributions?
That of the deceased, as would be the case had the trust not been qualified or
The identifiable individual under the trust? Since the trust was the 'designate beneficiary as determine by 401(a)(9)-4 Q-5?

Thanks

As long at the trust qualifies, post death distributions are based upon the life expectancy of the oldest trust beneficiary.

Thanks Barry